PENGARUH AKTIVA PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PERUSAHAAN INDUSTRI MANUFAKTUR BASIC INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

Agent conflicts that result in opportunistic management that will result in reported earnings, which will cause the company's value to decrease in the future. Deferred tax assets occur when accounting income is less than fiscal profit due to temporary differences. The smaller accounting earnings than the fiscal profit resulted in the company being able to postpone taxes in the future period. However, if the fiscal profit may not be available in sufficient quantities to be compensated with the balance of the tax loss carry forward, or where possible the realization of future tax benefits with a probability of less than 50 per cent, deferred tax assets are not recognized and the company will record the reserves Deferred tax assets.

Other problems also arise when the company has a large accounting income (Book Income) in comparison with the fiscal (Taxable Income) earnings in the financial statements. Problems in these conditions include companies, especially companies that have Go Public on its management will conduct earnings management as a fraud (fraud) relation in tax payment or reporting tax payable on the company.

Companies that have a higher account income (Income Income) than a fiscal profit (Taxable Income) tendency to manage earnings at the company will be high in order to avoid large tax payments.

This research is feasible to find empirical evidence whether the ownership of the deferred tax of the company or the difference between the Company's Book Income and Taxable Income affects Profit Management. The results of the research found that Deferred Tax Assets did not affect the Earning Management, Size did not affect the Earning Management, Growth (growth) did not affect the Earning Management, Leverage has no effect on Earning Management, Simultaneously Deferred Tax Assets, Size, Growth and Leverage Has no effect on earnings management for basic manufacturing industries for 2014 and 2015.

Keyword: Deferred Tax Asset, Profit Management (Earning Management), Size, Growth, Leverage.