Nana Arfandi (2021), PengaruhAset Pajak Tangguhan, Beban Pajak Tangguhan, Perencanaan Pajak, Leverage¸ dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan ManufakturYang Terdaftar Di Bursa Efek IndonesiaTahun 2016-2019. Pembimbing: Dra. Hj. Fatimah, SE, M.Si, Ak, CA.

            Tujuan penelitian ini adalah untuk mengetahui aset pajak tangguhan, beban pajak tangguhan, perencanaan pajak, leverage¸ dan profitabilitas terhadap manajemen laba pada perusahaan manufakturyang terdaftar di Bursa Efek Indonesiatahun 2016-2019. Variabel independen yang digunakan dalam penelitian ini adalah aset pajak tangguhan, beban pajak tangguhan, perencanaan pajak, leverage¸ dan profitabilitas. Sedangkan variabel dependen yang digunakan dalam penelitian ini adalah manajemen laba.

            Populasi dari penelitian ini adalah perusahaan manufakturyang terdaftar di Bursa Efek Indonesia periode 2016-2019. Penentuan sampel penelitian menggunakan metode purposive sampling dan memperoleh sampel sebanyak 29 perusahaan manufakturberdasarkan kriteria tertentu. Teknik analisis yang digunakan pada penelitian ini adalah dengan menggunakan analisis regresi berganda.

            Hasil penelitian menunjukkan bahwa aset pajak tangguhan, beban pajak tangguhan, leverage, dan profitabilitas memiliki pengaruh terhadap manajemen laba. Sedangkan perencanaan pajaktidak memiliki pengaruh terhadap manajemen laba pada perusahaan manufakturyang terdaftar di Bursa Efek Indonesia periode 2016-2019.

Kata Kunci: Aset Pajak Tangguhan, Beban Pajak Tangguhan, Perencanaan Pajak, Leverage, Profitabilitas, Manajemen Laba.

ABSTRACT

Nana Arfandi (2021), The Effect of Deferred Tax Assets, Deferred Tax Expenses, Tax Planning,Leverage, and Profitability on Earnings Management of The Manufaturer Companies That Listed in Indonesian Stock Exchange During The 2016-2019 Periods. Advisor: Dra. Hj. Fatimah, SE, M.Si, Ak, CA.

            The purpose of this research was to determine the influences ofdeferred tax assets, deferred tax expenses, tax planning, leverage, and profitability on earnings management of the manufaturer companies that listed in Indonesian Stock Exchange during the 2016-2019 periods. The independet variables used in this research are deferred tax assets, deferred tax expenses, tax planning, leverage, and profitability. While the dependent variable uses in this research is the earnings management.

            The population on this research is manufacturer companies that registered on Indonesian Stock Exchange in 20165-2019. The sampling technique used on this research is purposive sampling and obtained 29 property and real estate companies based on certain criteria. The analysis technique used on this research is a multiple regressions analysis.

            The result showed that deferred tax assets, deferred tax expenses, leverage, and profitability have affecting on the earnings management, while tax planning have not affecting on the earnings management at manufacturer companies that registered on  Indonesian Stock Exchange in 2016-2019.

Keywords: Deferred Tax Assets, Deferred Tax Expenses, Tax Planning, Leverage,  Profitability, Earnings Management.