The Effect of Tax Planning, Asset of Deferred Tax, Deferred Tax Expense on Profit Management (Case Study of Manufacturing Companies Listed on the Stock Exchange 2013-2017 Period)

S Nuning Mulatsih; N Dharmayanti; A Ratnasari

Article Details

The Effect of Tax Planning, Asset of Deferred Tax, Deferred Tax Expense on Profit Management (Case Study of Manufacturing Companies Listed on the Stock Exchange 2013-2017 Period)

Authors:

S Nuning Mulatsih | N Dharmayanti | A Ratnasari

Publisher:

KnE Social Sciences

Journal:

KnE Social Sciences Vol.3 Issue 13, pp.933-947

Document Type:

Article

Publication Date:

3/2019

Document Language:

English

Document ID (Org No.):

2001517095

pISSN:

2518-668X

Keywords:

Abstract:

 The purpose of this research is to know the effect of tax planning, deferred tax asset, and deferred tax expense on earnings management of manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2013 to 2017. The sampling technique used in this study is purposive sampling. Data analysis method used in this research is logistic regression analysis. The results of this study indicate that simultaneous tax planning, deferred tax assets, and deferred tax expense do not have a significant effect on earnings management. Partially tax planning has a significant positive effect on earnings management. Deferred tax assets and deferred tax expense partially have no significant effect on earnings management.

Article Details

The Effect of Tax Planning, Asset of Deferred Tax, Deferred Tax Expense on Profit Management (Case Study of Manufacturing Companies Listed on the Stock Exchange 2013-2017 Period)

Authors:

S Nuning Mulatsih | N Dharmayanti | A Ratnasari

Publisher:

KnE Social Sciences

Journal:

KnE Social Sciences Vol.3 Issue 13, pp.933-947

Document Type:

Article

Publication Date:

3/2019

Document Language:

English

Document ID (Org No.):

2001517095

pISSN:

2518-668X

Tax Planning

Deferred Tax Assets

Deferred Tax Expense

Profit Management.

Issues

Article Details

The Effect of Tax Planning, Asset of Deferred Tax, Deferred Tax Expense on Profit Management (Case Study of Manufacturing Companies Listed on the Stock Exchange 2013-2017 Period)

Authors: S Nuning Mulatsih | N Dharmayanti | A Ratnasari

Publisher: KnE Social Sciences

Journal: KnE Social Sciences Vol.3 Issue 13, pp.933-947

Document Type: Article

Publication Date: 3/2019

Document Language: English

Document ID (Org No.): 2001517095

pISSN: 2518-668X

Tax Planning

Deferred Tax Assets

Deferred Tax Expense

Profit Management.

Issues

Authors:

S Nuning Mulatsih | N Dharmayanti | A Ratnasari

Publisher:

KnE Social Sciences

Journal:

KnE Social Sciences Vol.3 Issue 13, pp.933-947

Document Type:

Article

Publication Date:

3/2019

Document Language:

English

Document ID (Org No.):

2001517095

pISSN:

2518-668X