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

Autor:	Mulatsih, Srie Nuning, Dharmayanti, Nela, Ratnasari, Aisyah
Předmět:	ISLAMIC finance TAX planning DEFERRED tax ASSETS (Accounting) CORPORATE profits MANUFACTURING industries STOCK exchanges
Zdroj:	KnE Social Sciences; 3/28/2019, Vol. 2019, p933-947, 15p
Abstrakt:	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. [ABSTRACT FROM AUTHOR]
Databáze:	Complementary Index
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