PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA

ABSTRAK Adanya praktik manajemen laba dapat dideteksi menggunakan pendekatan perencanaan pajak dan beban pajak tangguhan. Pengujian pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba (Studi Kasus Pada Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia) merupakan tujuan dalam penelitian ini. Jumlah sampel yang diambil sebanyak 38 perusahaan manufaktur yg terdaftar di Bursa Efek Indonesia tahun 2013 sampai dengan tahun 2015. Metode penelitian yang digunakan yaitu metode non-probability sampling, khususnya purposive sampling. Teknik analisis yang digunakan yaitu statistik deskriptif dan metode regresi logistik. Berdasarkan hasil analisis ditemukan bahwa perencanaan pajak berpengaruh positif terhadap manajemen laba dan beban pajak tangguhan berpengaruh positif terhadap probabilitas perusahaan melakukan manajemen laba. Kata Kunci: perencanaan pajak, beban pajak tangguhan, manajemen laba ABSTRACT Tax planning and the deferred tax expense is an approach that can be used to detect the presence of earnings management practices. The purpose of this study to examine the effect of tax planning and the deferred tax expense on earnings management (Case Study at Manufacturing Companies Listed in Indonesia Stock Exchange). Samples are taken as much as 38 manufacturing companies which listed in Indonesia Stock Exchange in 2013 until 2015. The research method used is non-probability sampling methods, particularly purposive sampling. The analysis technique used is descriptive statistics and logistic regression method. Based on the analysis found that the tax planning positive effect on earnings management and the deferred tax expense positively affects the probability of earning management company. Keywords: tax planning, the deferred tax expense, earnings managemen