The  Influence of Determined Tax Load, Tax Planning, and Profitability in Profit Management in The Company Manufacturing The Mining Sector, The Coal Sub Sector Listed on The Indonesia Stock Exchange Year

Imam Hidayat; Pinka Oktaviani Sutria

doi:10.33050/atm.v7i1.1833

Authors

Imam Hidayat Universitas Muhammadiyah Tangerang
Pinka Oktaviani Sutria Universitas Muhammadiyah Tangerang

DOI:

https://doi.org/10.33050/atm.v7i1.1833

Keywords:

Deferred Tax Expense, Tax Planning, Profitability, Earnings Management

Abstract

This study aims to analyze the effect of deferred tax expense, planning, and profitability on earnings management. The method used in sampling is using a purposive sampling method. The population in this study is manufacturing companies in the mining sector listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Based on the established criteria, 11 companies have been obtained. This study indicates that the deferred tax expense variable does not affect earnings management; tax planning affects earnings management because profitability affects earnings management. The variables of deferred tax expense, tax planning, and profitability affect earnings management. Profitability has a significant effect on earnings management of manufacturing companies in the Coal Mining sector on the Indonesia Stock Exchange in the 2018-2020 period. Deferred Tax Expenses, Tax Planning, and Profitability simultaneously affect the profit management of manufacturing companies in the Coal sub-sector Mining sector on the Indonesia Stock Exchange in the 2018-2020 period. Deferred Tax Expenses have no significant effect on earnings management in manufacturing companies in the Coal Mining sector on the Indonesia Stock Exchange in 2018-2020. Tax planning significantly affects earnings management for manufacturing companies in the Coal Mining sector on the Indonesia Stock Exchange in the 2018 period 2020.

Downloads

Download data is not yet available.

References

M. Amin, J. Susyanti, and M. K. ABS, “PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017,” J. Ilm. Ris. Manaj., vol. 8, no. 1, 2019.

I. Amsyar, E. Cristhopher, U. Rahardja, N. Lutfiani, and A. Rizky, “Application of Building Workers Services in Facing Industrial Revolution 4.0,” Aptisi Trans. Technopreneursh., vol. 3, no. 1, pp. 32–41, 2021.

Y. Croissant and G. Millo, Panel data econometrics with R. John Wiley & Sons, 2018.

W. Chairunesia, P. R. Sutra, and S. M. Wahyudi, “Pengaruh good corporate governance dan financial distress terhadap manajemen laba pada perusahaan indonesia yang masuk dalam asean corporate governance scorecard,” Profita, vol. 11, no. 2, pp. 232–250, 2018.

R. Febrian, T. Wahyudi, and A. Subeki, “Analisis Pengaruh Perencanaan Pajak Dan Beban Pajak Tangguhan Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia),” AKUNTABILITAS J. Penelit. Dan Pengemb. Akunt., vol. 12, no. 2, pp. 145–160, 2018.

F. F. Bhaktiar and V. S. Hidayat, “Pengaruh Pajak Tangguhan Dan Perencanaan Pajak Terhadap Kinerja Perusahaan,” J. Akunt., vol. 12, no. 2, pp. 265–276, 2020.

D. Romer, “Macroeconomic theory,” Univ. California, Berkeley, 2018.

B. Qi, J. W. Lin, G. Tian, and H. C. X. Lewis, “The impact of top management team characteristics on the choice of earnings management strategies: Evidence from China,” Account. Horizons, vol. 32, no. 1, pp. 143–164, 2018.

A. Ratna Komala, “Rps Teori Akuntansi,” 2020.

A. K. Badri, J. Heikal, Y. A. Terah, and D. R. Nurjaman, “Decision-Making Techniques using LSTM on Antam Mining Shares before and during the COVID-19 Pandemic in Indonesia,” APTISI Trans. Manag., vol. 6, no. 2, pp. 167–180, 2022.

L. Dawati, “Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan dan Perencanaan Pajak Terhadap Manajemen Laba pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia.” 2021.

F. Agustin, Q. Aini, A. Khoirunisa, and E. A. Nabila, “Utilization of Blockchain Technology for Management E-Certificate Open Journal System,” Aptisi Trans. Manag., vol. 4, no. 2, pp. 133–138, 2020.

R. Fauziah, “Analisis Deferred Tax Asset, Deferred Tax Liabilities, dan Tingkat Hutang Terhadap Manajemen Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi (Studi pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Tahun 2014-2018).” Universitas Islam Negeri Alauddin Makassar, 2020.

A. Yuliza and R. Fitri, “Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak Terhadap Praktik Manajemen Laba,” AKPEM J. Akunt. Keuang. Dan Akunt. Pemerintah., vol. 2, no. 1, pp. 1–5, 2020.

Q. Aini, S. R. Zuliana, and N. P. L. Santoso, “Management Measurement Scale As A Reference To Determine Interval In A Variable,” Aptisi Trans. Manag., vol. 2, no. 1, pp. 45–54, 2018.

R. Deb, “Accounting theory coherence revisited,” Manag. labour Stud., vol. 44, no. 1, pp. 36–57, 2019.

D. Christine, J. Wijaya, K. Chandra, M. Pratiwi, M. S. Lubis, and I. A. Nasution, “Pengaruh profitabilitas, leverage, total arus kas dan ukuran perusahaan terhadap financial distress pada perusahaan property dan real estate yang terdapat di bursa efek indonesia tahun 2014-2017,” Jesya (Jurnal Ekon. dan Ekon. Syariah), vol. 2, no. 2, pp. 340–350, 2019.

F. Wahidah and S. B. Hermanto, “PENGARUH PERENCANAAN PAJAK DAN MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN,” J. Ilmu dan Ris. Akunt., vol. 7, no. 8, 2018.

Q. Aini, Z. Zaharuddin, and Y. Yuliana, “Compilation of Criteria for Types of Data Collection in Management of Research Methods,” Aptisi Trans. Manag., vol. 2, no. 2, pp. 97–103, 2018.

F. Indah Sari, “ANALISIS KEBERHASILAN EQUITY CROWDFUNDING PADA PLATFORM SANTARA.” Universitas Pembangunan Nasional Veteran Yogyakarta, 2020.

S. Washington, M. Karlaftis, F. Mannering, and P. Anastasopoulos, Statistical and econometric methods for transportation data analysis. Chapman and Hall/CRC, 2020.

R. Z. Amrullah, “PENGARUH KEBIJAKAN DIVIDEN, KEPUTUSAN INVESTASI, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perbankan Nasional yang Terdaftar di BEI Periode 2013-2016).” Universitas Muhammadiyah Semarang, 2018.

J. Q. Dong, P. P. Karhade, A. Rai, and S. X. Xu, “How firms make information technology investment decisions: Toward a behavioral agency theory,” J. Manag. Inf. Syst., vol. 38, no. 1, pp. 29–58, 2021.