Pengaruh Aset Pajak Tangguhan dan Beban Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014

Abstract

The purpose of this research is to determine the effect of Deferred Tax Assets and Deferred Tax Expense simultaneously and partially on Earnings Management. The population in this study are all companies manufacturing base and chemical industry sectors listed on Indonesian Stock Exchange from 2011- 2014 is 66 companies. Based on the criteria purposive sampling, samples that meet the criteria in this study as many as 10 samples multiplied by four years so that there are 40 samples. The data is processed through the method of multiple linear regression statistical tests using SPSS software. Based on the results of multiple linear regression, concludes that simultaneous Deferred Tax Assets and Expenses Deferred Tax significant effect on management gains, partially variable Deferred Tax Assets negative effect, but not significant statistically and Expenses Deferred Tax effect on positive and significant statistics on Earnings Management.