PENGARUH BEBAN PAJAK TANGGUHAN, AKTIVA PAJAK TANGGUHAN DAN AKRUAL DALAM MENDETEKSI MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012)
Daftar Isi:
- Differences in the amount of tax that is charged with the amount owed the company causing the difference. The difference between the cost of the tax to the tax liability is deferred tax. If the cost of the tax is greater than the tax payable Deferred tax liability will arise, on the contrary, if it costs less tax than the tax debt incurred is deferred tax assets. Calculations are based on the taxable profit Tax Act imposes limits more stringent than the standards of accounting so that the greater the difference between taxable income and commercial income. Thus the greater the deferred tax expense shows the more likely the company made profit management. This study aims to identify and examine “The Effect Of Deferred Tax Expense, Deferred Tax Assets and Accruals in Detecting Earnings Management”. The population used in this study are all companies listed on the Indonesia Stock Exchange (IDX) 2010-2012. While the company is a sample criteria chosen by purposive sampling method. Of the population, the number of companies that meet the criteria to be sampled is 25 companies. Data analysis tools used in this research is using descriptive statistics and binary logistic regression. Binary logistic regression was performed to assess measures model fit, Hosmer and Lemeshow's test of goodness of fit test, Cox and Snell's test r square and classification tables From the results of the study concluded that there was no effect of deferred tax expense, on earnings management, whereas deferred tax assets and accruals also get the same result, no effect on earnings management in companies listed in Indonesia Stock Exchange 2010-2012. Keywords: earnings management, deferred tax expense, deferred tax assets, accruals