Deferred Tax Expense Research Articles

THE INFLUENCE OF DEFERRED TAX EXPENSE, CAPITAL INTENSITY, LEVERAGE, AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS

The objective of this research is to determine how tax aggressiveness is affected by factors like as leverage, deferred tax cost, capital intensity, and corporate social responsibility (CSR). The sample group for this study consists of manufacturing businesses that will be trading on the Indonesia Stock Exchange (IDX) between 2019 and 2021. The 78 firms that made up the sample were researched over a period of three years using secondary data derived from financial and annual reports as well as purposeful sampling approaches. Multiple linear regression is the method used for analysis. According to the findings, tax aggressiveness is negatively affected by capital intensity and CSR. Leverage has a positive effect on tax aggressiveness. Then, deferred tax expense has no effect on tax aggressiveness.

PENGARUH BEBAN PAJAK TANGGUHAN, ASET PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA INDUSTRI MAKANAN DAN MINUMAN

This study aims to analyze and obtain empirical evidence regarding the influence of deferred tax expenses, deferred tax assets, and tax planning on earnings management in the food and beverage sector companies listed on the Indonesia Stock Exchange for the period 2018 – 2022. This research is a quantitative study with an associative method, and the data used in this study are secondary data. The data analysis method used is panel data regression, processed using Eviews version 12. The population used in this study consists of energy sector companies listed on the Indonesia Stock Exchange for the period 2018 – 2022, totaling 84 companies. The sample selection in this study uses purposive sampling techniques. The obtained sample consists of 16 companies with a research period of 5 years, resulting in a total of 80 data points. The results of this study indicate that, partially, deferred tax assets do not have a significant effect on earnings management, but deferred tax expenses and tax planning have a significant effect on earnings management. Deferred tax expenses, deferred tax assets, and tax planning simultaneously have a significant effect on earnings management.

ANALISIS PENGARUH BEBAN PAJAK TANGGUHAN TERHADAP LABA BERSIH PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BEI PERIODE TAHUN 2022-2023

This research aims to analyze the effect of deferred tax burden on the net profit of transportation and logistics companies listed on the Indonesia Stock Exchange (BEI) in 2022 to 2023. Deferred tax expense is the amount of tax recognized for temporary differences between taxable income and accounting profit. This research used purposive sampling to select 27 companies from a population of 37 transportation and logistics companies listed on the IDX. The data used are annual financial reports audited by independent auditors. Data analysis was carried out using logistic regression using Microsoft Excel 2007 and SPSS 25 software. Research findings show that deferred tax expenses have a significant influence on a company's net profit. This insight is important for investors and business managers to understand how deferred tax expenses impact earnings management.

Tax strategies drive earnings management in Indonesia

This study investigates the direct and indirect effects of tax planning and deferred tax expense on earnings management, using tax rates as a moderating variable, among LQ45 index companies on the Indonesian Stock Exchange (BEI) from 2017-2019. Using a quantitative descriptive method and Smart PLS 3 software for analysis, the study found that tax planning significantly influences earnings management, while deferred tax expense does not. Tax rates moderate the impact of tax planning but not deferred tax expense on earnings management. These results emphasize the role of tax planning in earnings management and suggest that tax rates should be considered in regulatory policies. Future research should explore additional variables like company age and size. Highlight: Tax planning significantly influences earnings management. Tax rates moderate tax planning's effect on earnings management. Deferred tax expense has no direct impact on earnings management. Keyword: Earnings management, tax planning, deferred tax expense, tax rates, Indonesian Stock Exchange

Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak Performa Keuangan

The purpose of this study was to measure and test the deferred tax expense and tax planning in influencing the financial performance of IDX food and beverage sector companies. Using quantitative methods with financial data from 11 companies and 55 samples for the period 2018 – 2022. By making descriptive analyses, correlation coefficients and determinations, t and F tests are preceded by classical assumption tests. The results of data processing show that the variable deferred tax burden affects financial performance (Sig. 0.005 < 0.05). Meanwhile, financial performance is not affected by tax planning (Sig. 0.256 > 0.05). However, financial performance was affected by deferred tax expense and tax planning (Sig. 0.01 < 0.05)

Pengaruh Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba

The purpose of this research is empirically examine the effect of deferred tax expense and tax planning on earnings management. The data in this study uses financial report data from food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the period from 2020 to 2022. Financial report in this study were obtained from www.idx.co.id. The samples used in this study were 12 companies using purposive sampling. The analytical method used is multiple linear regression analysis. The results of this study indicate that deferred tax expense and tax planning have no effect on earnings management.

Pengaruh Konservatisme Akuntansi, Deferred Tax Expense, Capital Intensity, dan Umur Perusahaan terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Consumer Non Cyclicals di Bursa Efek Indonesia Tahun 2018 - 2022)

This study aims to test and analyze the effect of Accounting Conservatism, Deferred Tax Expense, Capital Intensity and Company Age on Tax Avoidance. in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. This type of research is quantitative research. The analysis method of this study uses multiple linear regression analysis, using E-views 9. Sample selection in this study using the purposive sampling method, namely sample selection based on predetermined criteria, obtained as many as 45 data observations. The results of testing on the study showed that simultaneously Accounting Conservatism, Deferred Tax Expense, Capital Intensity and Company Age had a significant effect on Tax Avoidance. Partially, the age of the company has a significant effect on tax avoidance, while accounting conservatism, deferred tax expense and capital intensity do not have a significant effect on tax avoidance.

Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan dan Beban Pajak Tangguhan terhadap Manajemen Laba

This research aims to analyze and test the influence of tax planning, deferred tax assets and deferred tax expenses on earnings management. The population in this research is non-cyclical consumer companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The method used in this research is a descriptive research method with a quantitative approach using secondary data, namely in the form of financial reports and annual reports. The sampling technique in this research is purposive sampling. Based on predetermined criteria, a total of 26 Consumer Non-Cyclicals companies were listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The analysis techniques used in this research are descriptive analysis, panel data regression model testing, classical assumption testing, multiple linear regression testing and hypothesis testing. The results of this research show that deferred tax planning and deferred tax expenses have no effect on earnings management. Meanwhile, deferred tax assets have an effect on earnings management. Then, simultaneous research on tax planning, deferred tax assets and deferred tax expenses influences earnings management.

Pengaruh Beban Pajak Tangguhan, Capital Intensity, dan Thin Capitalization terhadap Tax Avoidance

The aim of this research is to find out how tax avoidance is influenced by deferred tax expense, capital intensity, and thin capitalization in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. In this research, tax avoidance (Y) as the dependent variable, while deferred tax expense (X1), capital intensity (X2), and thin capitalization (X3) as independent factors. The annual financial reports of Consumer Non-Cyclicals Sector Companies listed on the Indonesia Stock Exchange (BEI) for the 2018–2022 period which are available on the official website www.idx.co.id, as well as registered journals or articles, are secondary data sources used in this research . Non-cyclical consumer sector companies listed on the IDX between 2018 and 2022 are the population for this research. By using the EViews version 9 application program, analysis techniques are used. This research concludes that there is a relationship between tax avoidance and deferred tax expense, capital intensity and thin capitalization test findings.

Tax Planning, Corporate Tax Avoidance and Real Earnings Management: GMM Approach in Nigeria

The study examines the effect of tax planning and corporate tax avoidance on Real Earnings Management (REM) in Nigeria. Data were gathered from the financial reports of 58 listed non-financial firms for twelve years, from 2010 to 2021. Preliminary analyses such as descriptive statistics, correlation matrix, and variance inflation factor were conducted. The Generalized Method of Moments (GMM) was employed to identify a possible effect on REM. The study revealed that tax planning has a positive and significant effect on REM, while corporate tax avoidance has a negative and significant influence on REM. Also, leverage revealed a negative significant effect on REM, while firm growth has no significant effect on REM. However, firm size has a significant positive influence on REM. The study concludes that tax planning and corporate tax avoidance have a significant influence on REM. Thus, the study recommends that tax authorities should ensure that firm management engages in lowering capitalization limits, ensures first-in, first-out instead of last-in, reduces nonobligatory expenses for short periods, and ensures moderate deferred tax expenses in order to reduce REM through tax planning.

Pengaruh Pengendalian Internal, Investasi Aktiva Tetap, dan Beban Pajak Tangguhan Terhadap Indikasi Penghindaran Pajak dengan Komite Audit sebagai Pemoderasi

Audit committee size is used as a moderating variable in this study to see how deferred tax expense affects indications of tax avoidance after being moderated and to see the effect of internal control, investment in fixed assets, and deferred tax expense affecting indications of tax avoidance before being moderated. Tax is a mandatory contribution that must be given to the state. This study used 100 observational samples from 20 energy sector companies listed on the Indonesia Stock Exchange between 2017 and 2021. Panel data regression analysis and moderation regression were used as analytical methods in this study. The findings show that the indicator of tax avoidance is simultaneously influenced by internal control variables, fixed asset investment, and deferred tax expenses. The fixed asset investment variable has a negative impact on indications of tax avoidance. However, indications of tax avoidance are not affected by internal control variables and deferred tax expense. In addition, deferred tax expense for indications of tax avoidance is not affected by the size of the audit committee.

Analysis of the Effect of Tax Planning, Deferred Tax Burden, and Company Size on Profit Management

Researchers want to re-evaluate data on different units and also the Covid-19 pandemic which has caused several sectors to experience a significant increase in the company's profits. To analyze the effect of tax planning, deferred tax expense, and company size on earnings management. In the basic perspective to understand the concept of earnings management, the organization has several agreements, for example an employment contract between the organization and its directors and an advance agreement between the organization and its bank. Where between the head and management need to expand the utility of each with the data they have. However, again Management has more data than heads, causing data to be unbalanced. In this study using purposive sampling technique, the number of sample data used in this study were 24 companies from the Indonesia Stock Exchange in the goods and consumption sub-sector. does not affect earnings management, Deferred tax burden has an effect on earnings management. With the conclusion that the greater the profit earned, the greater the tax to be imposed on the company, and vice versa. So the company should continue to do tax planning as an effort to minimize the company's taxable profit, because this is legal in the eyes of the State.

The effect of sustainability reporting, transfer pricing, and deferred tax expense on tax avoidance in multinational manufacturing sector companies

Transfer pricing is a company’s decision to determine the transfer of the prices of goods, services, and transactions implemented by the company (Choi et al., 2020). This study aimed to examine the effect of sustainability reporting, transfer pricing, and deferred tax expense on tax avoidance. This research was a descriptive quantitative study in which data were collected, processed, presented, and analyzed quantitatively (numbers) and descriptively (sentence description). This study was conducted in 35 multinational companies in the manufacturing sector listed on the Indonesia Stock Exchange (IDX), which were selected purposively. The observation period in this study was from 2016 to 2020. The analysis used in this research was panel data regression. The results showed that transfer pricing had an effect on tax avoidance, which means that if the company carries out transfer pricing, the company is indicated to be carrying out tax avoidance. Sustainability reporting and deferred tax expense cannot affect tax avoidance, which means that if companies carry out sustainability reporting and have a deferred tax expense they are not indicated to do tax avoidance.

The Effect of Tax Planning and Deferred Tax Charges on Earning Management

This study wants to find out whether tax planning affects earnings management, whether deferred tax expenses affect earnings management, and whether tax planning and deferred tax expenses simultaneously affect earnings management. Through a quantitative approach, explanatory research is used. In determining the sample, the authors used purposive sampling with a population of up to 156 companies and a sample of 42 manufacturing company data listed on the Indonesia Stock Exchange during 2017-2019. The secondary data is in the form of annual financial reports of manufacturing companies obtained through the official website of the Indonesia Stock Exchange, the company's official website, and other sources. The data collection method is the method of literature study and documentation. The analysis techniques are the classical assumption test, descriptive statistical analysis, multiple linear regression analysis, analysis of the coefficient of determination, analysis of the correlation coefficient, and hypothesis testing. The results of this study show 1) partially tax planning has a significant effect on earnings management, 2) partially deferred tax expense has a significant effect on earnings management and 3) simultaneously tax planning and deferred tax expense have a significant effect on earnings management.

TAX PLANNING, DEFERRED TAX EXPENSE, AND LIQUIDITY ON EARNINGS MANAGEMENT WITH FIRM SIZE AS VARIABEL CONTROL

Companies have the ability to manipulate taxes and defer the tax burden to create high liquidity, which can be used as a tool in earnings management. However, in companies of larger size, transparency in financial reporting and better oversight systems can discourage earnings management practices. This study aims to evaluate the impact of these three factors on the practice of earnings management, with the size of the company as a control variable. This research is descriptive research with quantitative approach. The Data used is secondary data in the form of financial statements from 44 food & beverage companies listed on the IDX during the 2018-2021 period. The results showed that Tax planning does not affect earnings management. Deferred tax expense does not affect earnings management. Liquidity affects earnings management. Tax planning with the size of the company as a control variable does not affect earnings management. Deferred tax expense with the size of the company as a control variable affects earnings management. Liquidity with the size of the company as a control variable affects earnings management. Tax Planning, deferred tax costs, and liquidity with the size of the company as a control variable affect earnings management.

Pengaruh Profitabilitas dan Beban Pajak Tangguhan terhadap Penghindaran Pajak: Studi Kasus pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022

This research is intended as an effort to evaluate the impact of an organization's profits and retribution costs which are recognized as being related to the tendency of foundation organizations listed on the Indonesian Stock Exchange to avoid costs during the 2018-2022 period. Seven companies were selected as samples from a total of 67 companies using a purposive sampling approach technique. This research was tested using descriptive statistical techniques, examination of classical assumptions, and multiple linear regression analysis to test the research hypothesis. The results of the t-test statistical test indicate that there is a mathematically significant correlation between tax avoidance practices and the level of profitability, with a significance level of 0.004. However, there are no significant implications of the existence of deferred tax expenses on tax avoidance practices, as reflected at the significance level of 0.110. By referring to the results of the coefficient of determination analysis, it can be proven that profitability and simultaneously, deferred tax expenses have a significant influence on tax avoidance strategies, reaching 23.3%.

The impact of tax optimization and temporary differences on earnings management: The case of Vietnam

The purpose of this paper is to study the effects of tax optimization strategies used by Vietnamese companies for earning management through the use of temporary difference between accounting and taxable profit. Following the model of Cindy (2021), we leverage quantitative methods, built models and tested the impact of 08 factors on earning management (EM), tax optimization (ETR), deferred tax asset (DTA), deferred tax liability (DTL), deferred tax expense (DTE), company size (SIZE), financial leverage (LEV), return on assets (ROA), cash flow from operating activities (CFO). The sample we selected were 113 industrial enterprises operating in multiple sectors listed on the Vietnam Stock Exchange in the period between 2016-2020. Empirical results our sample have shown that earning management (EM) may be affected by DTA, ROA, cash flow from operating activities, and financial leverage under various motives. This study also aims at illustrating that other indicators relating to differences between accounting and taxable profit do not leave any remarkable impacts on the model. This means that enterprises operating in the industrial sector do not use or rarely use those indicators to implement EM.

Analysis Of Discretionary Accrual, Differences In Profits, Cash Flow And Fiscal Profits On Profits Persistence Of National Manufacturing Companies Listed In Indonesian Stock Exchange

This study examines the effects of cash flow, discretionary accruals, and accounting profit on the persistence of profits in manufacturing enterprises. Manufacturing firms registered on the Indonesian Stock Exchange make up the study's population. Purposive sampling was the technique employed for sample selection. Secondary data, specifically financial reports of manufacturing firms that have gone public and are listed on the IDX, is the type and source of data used in this study. Descriptive statistics and multiple regression are the statistical techniques used to examine data and test hypotheses. Profit persistence is significantly harmed by the discrepancy between accounting profit and fiscal profit, which serves as a stand-in for deferred tax expense. Earnings permanence is significantly harmed by discretionary accrual. Profit persistence is significantly influenced favorably by operating cash flow. We can draw the conclusion that a company's earnings will last longer the higher its operating cash flow.

The Influence of Tax Planning, Deferred Tax Expenses, Managerial Proficiency, and Managerial Ownership on Earnings Management

Purpose: This study aims to analyze the effect of tax planning, deferred tax expense, managerial skills, and managerial ownership on earnings management.
 Design/methodology/approach: This study uses a quantitative approach in the form of financial statements of food and beverage companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique used in this study used a purposive sampling approach, the number of samples used in this study were 85 samples.
 Findings: The results of this study indicate that tax planning has an effect on earnings management, deferred tax expense has an effect on earnings management, managerial skills have no effect on earnings management, managerial ownership has no effect on earnings management and tax planning, deferred tax expenses, managerial skills and managerial ownership have an effect simultaneously on earnings management
 Research limitations/implications: The study uses only one dependent variable, namely earnings management, and uses 4 independent variables, namely Tax Planning, Deferred Tax Expenses, Managerial Skills and Managerial Ownership, this research does not use it until 2022 because the financial reports of the sample companies have not yet been published.
 Practical implications: For companies this research is used to add insight regarding the effect of tax planning, deferred tax expense and managerial skills and managerial ownership on earnings management
 Originality/value: This Paper is Original
 Paper type: Research paper

Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Ukuran Perusahaan Terhadap Manajemen Laba

The purpose of This study aims to identify and examine the effect of tax planning, deferred tax expense and firm size on earnings management practices. The sample in this study is the consumer goods and industrial sub-sector companies listed on the Indonesia Stock Exchange with an observation period of 2015 to 2019. The results of this study indicate that tax planning has no effect on earnings management, deferred tax expense affects earnings management and firm size affects earnings management.