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Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak Terhadap Manajemen Laba Christina Ranty Sumomba dan YB. Sigit Hutomo
PENGARUH BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA
Christina Ranty Sumomba
Universitas Atma Jaya Yogyakarta
Email: chr.rantysumombagmail.com YB. Sigit Hutomo
Universitas Atma Jaya Yogyakarta
Email: shutomo4gmail.com
Abstract
The aim of the study is to provide evidence on how tax rate reform used corporate to affect earning management. The motivation for using deferred tax expense to detect earnings management as there is
typically more discretion under generally accepted accounting principles than under tax rules. One might expect fi rms to include the reporting of income when there is a pre-announced increasing in the corporate tax
rate. It is assumed that managers exploit such discretion to manage income backwards primarily in ways that do not affect taxable income. Thus, we expect that decisions to manage earnings backwards will generate
book-tax differences that increase deferred tax expense. Previous studies indicate that deferred tax position affects positively on earning management. On the other hand, tax planning and earnings quality jointly affect
the information content of book and taxable income.
Sample of 96 manufactured public companies during year 2008-2009 was selected and their fi nancial statement becomes main data source. Multiple regression model was adopted to analysis the effects of the
variables and the impact of corporate behavior on earning management. The results show that deferred tax expense 2008 signifi cantly positive affects on earning management, but
it is not proved in deferred tax expense 2009. This result supports the view that fi rms attempt to shift income in the period of low rate when there are pre-announced increase changes corporate tax rates. On the other
hand, tax planning is also used to respond increased tax rate to manage earning. Thus, the results support the hypotheses developed.
Keywords: Earning management, deferred tax expense, tax planning, tax rate changes, single tax rate.