ANALISIS HUBUNGAN BEBAN PAJAK TANGGUHAN DENGAN MANAJEMEN LABA

Abstract

The aim of this research is to examine the usefulness of deferred tax expense as compared to various accrual measures employed in prior research in detecting earnings management in two settings where earnings management likely occurs: to avoid loss and to avoid earnings decline. 81 manufacturing companies are listed at Indonesia Stock Exchange as sample in periode 2010-2012 by purpossive method. Our results provide evidence that deferred tax expense, total accruals, and discretionary accrual of the Jones Model have no significant influence to detecting earnings management to avoid loss. Deferred tax expense has no incrementally useful beyond accruals measures with regard to detecting earnings management to avoid loss. The result of the second setting empirically show that deferred tax expense has no significant influence to detecting earnings management to avoid earnings decline. Meanwhile, the total accrual and discretironary accruals of Jones Model hava significant influence to detecting earnings management to avoid earnings decline. In this setting, deferred tax expense also has no incrementally useful beyond accruals measures with regard to detecting earnings management to avoid earnings decline.
Keywords: earnings management; deferred tax expense; accruals.