确定税负、税收筹划和盈利能力对印尼证券交易所上市公司制造业、矿业、煤炭行业利润管理的影响

I. Hidayat, Pinka Oktaviani Sutria
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引用次数: 14

摘要

本研究旨在分析递延税项费用、计划和盈利能力对盈余管理的影响。抽样采用的方法是有目的的抽样方法。本研究的对象是2018-2020年在印度尼西亚证券交易所(IDX)上市的矿业制造业公司。根据既定标准,已获得11家公司。研究表明,递延所得税费用变量对盈余管理没有影响;税收筹划影响盈余管理,因为盈利能力影响盈余管理。递延所得税费用、税收筹划和盈利能力等变量影响盈余管理。盈利能力对2018-2020年期间在印度尼西亚证券交易所上市的煤炭行业制造公司的盈余管理有显著影响。递延所得税费用、税收规划和盈利能力同时影响2018-2020年期间印度尼西亚证券交易所煤炭分行业采矿行业制造公司的利润管理。递延所得税费用对2018-2020年印尼证券交易所煤炭行业制造业公司的盈余管理没有显著影响。2018年至2020年期间,税收筹划对印尼证券交易所煤炭行业制造公司的盈余管理产生了重大影响。
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Influence of Determined Tax Load, Tax Planning, and Profitability in Profit Management in The Company Manufacturing The Mining Sector, The Coal Sub Sector Listed on The Indonesia Stock Exchange Year
This study aims to analyze the effect of deferred tax expense, planning, and profitability on earnings management. The method used in sampling is using a purposive sampling method. The population in this study is manufacturing companies in the mining sector listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Based on the established criteria, 11 companies have been obtained. This study indicates that the deferred tax expense variable does not affect earnings management; tax planning affects earnings management because profitability affects earnings management. The variables of deferred tax expense, tax planning, and profitability affect earnings management. Profitability has a significant effect on earnings management of manufacturing companies in the Coal Mining sector on the Indonesia Stock Exchange in the 2018-2020 period. Deferred Tax Expenses, Tax Planning, and Profitability simultaneously affect the profit management of manufacturing companies in the Coal sub-sector Mining sector on the Indonesia Stock Exchange in the 2018-2020 period. Deferred Tax Expenses have no significant effect on earnings management in manufacturing companies in the Coal Mining sector on the Indonesia Stock Exchange in 2018-2020. Tax planning significantly affects earnings management for manufacturing companies in the Coal Mining sector on the Indonesia Stock Exchange in the 2018 period 2020.
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