THE EFFECT OF DEFERRED TAX ASSETS, DEFERRED TAX EXPENSE,TAX PLANNING AND MANAGERIAL OWNERSHIP OFEARNINGS MANAGEMENT (Empirical Study of the LQ45 Company Listed on the Indonesia Stock Exchange in 2014-2017)

Khoirunisa Dyah Safitri, Endang Masitoh W, Riana Rachmawati D

Abstract


This study aims to Determine the effect of deferred tax assets, deferred tax expense, tax planning and managerial ownership of earnings management. The independent variables in this study are deferred tax assets, deferred tax expense, tax planning and managerial ownership. The dependent variable in this study is earnings management. The Data used in this study comes from the financial statements of LQ45 companies listed on the Indonesia Stock Exchange for the period 2014-2017. The sampling technique uses purposive sampling method, so the number of samples Obtained is 60 companies. The used method of data analysis is hypothesis testing using multiple linear regression. The results Showed that the burden of deferred tax and tax planning had a significant effect on earnings management. Meanwhile, deferred tax assets and managerial ownership have no effect on earnings management.

 

Keywords: deferred tax assets, deferred tax expense, tax planning, managerial ownership, and earnings management.


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