The Influence of Tax Accounting for Deferred Tax Assets on Profit Management in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesian Stock Exchange

Aisyah Nabilla

Abstract


This research aims to determine the effect of tax accounting for deferred tax assets on profit management in food and beverage sub-sector manufacturing companies listed on the Indonesian Stock Exchange. This research uses a descriptive verification method with a quantitative approach which aims to describe whether existing facts are true or not, as well as explaining the relationship between the variables studied by collecting data, processing, analyzing and interpreting data in statistical hypothesis testing. The population in this research is all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2017-2021 period, totaling 25 companies. The sample in this research was 8 companies. The data collection technique uses documentation study techniques where data collection is obtained from financial reports of food and beverage sub-sector manufacturing companies listed on the IDX. The data analysis technique used in this research is simple linear regression using the SPSS (Statistical Product and Service Solution) software program. The partial research results show that tax accounting for deferred tax assets does not have a significant effect on earnings management. The calculated t value obtained is -0.890 where the t table value at α 5% is 1.685, meaning negative. Where the significance level α is 5%, the t value is 0.890 < t table 1.685 and the p-value is in the sig column. 0.378 > 0.05 means not significant.


Keywords


Deferred Tax Assets, Profit Management

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.499

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