DEFERRED TAX EXPENSES, DEFERRED TAX ASSETS AND TAX PLANNING ON EARNING MANAGEMENT (CASE STUDY OF PROPERTY, REAL ESTATE AND BUILDING CONSTRUCTION SERVICE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING 2016-2018)

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dc.contributor.authorMulyati, Yati
dc.contributor.authorSari, Diana
dc.contributor.authorPurnamasari, Dyah
dc.contributor.authorMariana, Citra
dc.contributor.authorTambuati, Hesty Juni
dc.date.accessioned2021-02-08T05:11:12Z
dc.date.available2021-02-08T05:11:12Z
dc.date.issued2020
dc.description.abstractFinancial statements presented by companies to stakeholders and tax authorities must provide assurance that no earnings management practices are in place. This study aims to prove whether earnings management is affected by deferred tax expense, deferred tax assets and tax planning. The data used in this study were sourced from financial statements in the Property, Real Estate and Building Construction Service Companies listed on the Indonesia Stock Exchange during 2015-2018. Purposive sampling is a method used in sample selection, so that the selected sample of 40 samples are collected and analyzed using multiple regression analysis. From the observed sampling, the results of the study prove that the deferred tax burden affects earnings management, while the deferred tax assets and tax planning do not affect earnings managementen_US
dc.identifier.issn1475-7192
dc.identifier.urihttp://repository.widyatama.ac.id/xmlui/handle/123456789/12209
dc.language.isoenen_US
dc.publisherInternational Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2en_US
dc.subjectDeferred Tax Expense, Deferred Tax Assets, Tax Planning, Earning Managementen_US
dc.titleDEFERRED TAX EXPENSES, DEFERRED TAX ASSETS AND TAX PLANNING ON EARNING MANAGEMENT (CASE STUDY OF PROPERTY, REAL ESTATE AND BUILDING CONSTRUCTION SERVICE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING 2016-2018)en_US
dc.typeArticleen_US
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