Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management

Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management

The purpose of this study is to examine the probability of earnings management performed by Property and Real Estate companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015. How to do the management to influence the accounting numbers can be either profit management through deferr...

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Bibliographic Details
Main Author: Warsono
Format: Article
Language:English
Published: IAIN Surakarta 2017-09-01
Series:Shirkah Journal of Economics and Business
Subjects:
Assets
Deferred Tax Expense
Tax Planning
Profit Management
Online Access:http://shirkah.or.id/new-ojs/index.php/home/article/download/166/29
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spelling doaj-2f1bcd5e70954ae1a71ef0af0e285b1a2020-11-25T00:24:41ZengIAIN SurakartaShirkah Journal of Economics and Business 2503-42352503-42432017-09-012219921410.22515/shirkah.v2i2.166Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit ManagementWarsono 0University Pancasila The purpose of this study is to examine the probability of earnings management performed by Property and Real Estate companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015. How to do the management to influence the accounting numbers can be either profit management through deferred tax assets, deferred tax expense and tax planning in the financial statements. This paper examines the effect of deferred tax assets deferred tax burden, and tax planning to earnings management conducted by the company. Data of the research is to use secondary data from company financial statements that were downloaded from the official website of Indonesia Stock Exchange. Using sampling technique is performed by purposive sampling. The study population is the Property and Real Estate companies listed in Indonesia Stock Exchange in the period 2011-2015. The study take sample as many as 34 companies Property and Real Estate in the Stock Exchange in 2011-2015. Hypothesis testing uses multiple regressions with SPSS software version 22. The result shows that the Deferred Tax Assets positive and significant effect on earnings management; while deferred tax expense and tax planning significant negative effect on earnings management.http://shirkah.or.id/new-ojs/index.php/home/article/download/166/29AssetsDeferred Tax ExpenseTax PlanningProfit Management
collection DOAJ
language English
format Article
sources DOAJ
author Warsono
spellingShingle Warsono
Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management
Shirkah Journal of Economics and Business
Assets
Deferred Tax Expense
Tax Planning
Profit Management
author_facet Warsono
author_sort Warsono
title Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management
title_short Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management
title_full Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management
title_fullStr Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management
title_full_unstemmed Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management
title_sort deferred tax assets and deferred tax expense against tax planning profit management
publisher IAIN Surakarta
series Shirkah Journal of Economics and Business
issn 2503-4235
2503-4243
publishDate 2017-09-01
description The purpose of this study is to examine the probability of earnings management performed by Property and Real Estate companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015. How to do the management to influence the accounting numbers can be either profit management through deferred tax assets, deferred tax expense and tax planning in the financial statements. This paper examines the effect of deferred tax assets deferred tax burden, and tax planning to earnings management conducted by the company. Data of the research is to use secondary data from company financial statements that were downloaded from the official website of Indonesia Stock Exchange. Using sampling technique is performed by purposive sampling. The study population is the Property and Real Estate companies listed in Indonesia Stock Exchange in the period 2011-2015. The study take sample as many as 34 companies Property and Real Estate in the Stock Exchange in 2011-2015. Hypothesis testing uses multiple regressions with SPSS software version 22. The result shows that the Deferred Tax Assets positive and significant effect on earnings management; while deferred tax expense and tax planning significant negative effect on earnings management.
topic Assets
Deferred Tax Expense
Tax Planning
Profit Management
url http://shirkah.or.id/new-ojs/index.php/home/article/download/166/29
work_keys_str_mv AT warsono deferredtaxassetsanddeferredtaxexpenseagainsttaxplanningprofitmanagement
_version_ 1725352299740528640

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