Uncovering the Role of Tax Planning and Deferred Tax Expenses in Shaping Earnings Management: A Study on IDX Manufacturing Companies

Azizatur  Rahmah; Imelda Sari

doi:10.64463/ttp.v1i1.6

Authors

Azizatur Rahmah Faculty of Economics and Business, YARSI University, Jakarta Author
Imelda Sari Faculty of Economics and Business, YARSI University, Jakarta Author

DOI:

https://doi.org/10.64463/ttp.v1i1.6

Keywords:

Tax Planning, Deferred Tax Expense, Earnings Management

Abstract

This study aims to analyze the influence of tax planning and deferred tax burden on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2015. This study uses secondary data, namely the annual financial reports of sample manufacturing companies for the period 2013-2015 downloaded from the Indonesia Stock Exchange website (www.idx.co.id). The analytical method used is logistic regression with a significant level of 5%. The results show that partially tax planning has a positive and significant effect on earnings management, and deferred tax burden has a positive and significant effect on earnings management. The managerial implication that can be drawn is that company management needs to be more careful in implementing tax strategies to avoid the practice of earnings management that can reduce the credibility of financial reports. The implementation of tax planning should be focused on the efficiency of tax burdens in accordance with regulations without sacrificing transparency and the quality of reported earnings. In addition, the management of deferred tax burdens must be carried out with great care so as not to be used as a means of accounting manipulation, but rather to reflect the company's actual economic condition.

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