THE EFFECT OF DEFERRED TAX ASSETS, CURRENT TAX EXPENSES AND LEVERAGE ON PROFIT MANAGEMENT

Fajarwati, Diana and Chairunnisa, Nurlaila Maysaroh and Tama, Annafi Indra and Putranto, Indrawan Eko (2020) THE EFFECT OF DEFERRED TAX ASSETS, CURRENT TAX EXPENSES AND LEVERAGE ON PROFIT MANAGEMENT. International Journal of Economics, Business and Accounting Research (IJEBAR), 4 (4). pp. 959-966. ISSN 2614-1280

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Abstract

Abstract: The purpose of this research is to measure and determine whether Deferred Tax Assets, Current Tax Expenses, and Leverage have an effect on Earning Management. Research objects in manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2016 - 2018. The research method uses quantitative research and purposive sampling data collection techniques according to the criteria, a sample of 74 observational data for three years. The researcher analyzed the data using Multiple Regression, using an analysis tool in the form of SPSS. From the discussion, it is found that (1) deferred tax assets have no positive effect on earnings management, (2) current tax expense has no positive effect on earnings management, and (3) Leverage has no positive effect on earnings management. Keywords: Deferred Tax Assets, Current Tax Expense, Leverage, Earnings Management

Item Type:	Article
Keywords / Kata Kunci:	Deferred Tax Assets, Current Tax Expense, Leverage, Earnings Management
Subjects:	Manajemen Keuangan Perpajakan Pajak
Faculty:	Fakultas Ekonomi > Akuntansi S1
Depositing User:	Mr. Dimas Bagas Mualim
Date Deposited:	12 Jun 2023 08:50
Last Modified:	12 Jun 2023 08:50
URI:	http://repository.unismabekasi.ac.id/id/eprint/2853

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