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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Date
2020
Journal Title
Journal ISSN
Volume Title
Publisher
International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2
Abstract
Financial 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 management
Description
Keywords
Deferred Tax Expense, Deferred Tax Assets, Tax Planning, Earning Management