THE EFFECT OF DEFERRED TAX ASSETS, CURRENT TAX EXPENSES AND LEVERAGE ON PROFIT MANAGEMENT

Fajarwati, Diana and Chairunnisa, Nurlaila Maysaroh and Tama, Annafi Indra and Putranto, Indrawan Eko (2020) THE EFFECT OF DEFERRED TAX ASSETS, CURRENT TAX EXPENSES AND LEVERAGE ON PROFIT MANAGEMENT. International Journal of Economics, Business and Accounting Research (IJEBAR), 4 (4). pp. 959-966. ISSN 2614-1280

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Abstract

Abstract: The purpose of this research is to measure and determine whether Deferred Tax
Assets, Current Tax Expenses, and Leverage have an effect on Earning Management.
Research objects in manufacturing companies listed on the Indonesia Stock Exchange
(IDX) 2016 - 2018. The research method uses quantitative research and purposive
sampling data collection techniques according to the criteria, a sample of 74
observational data for three years. The researcher analyzed the data using Multiple
Regression, using an analysis tool in the form of SPSS. From the discussion, it is
found that (1) deferred tax assets have no positive effect on earnings management, (2)
current tax expense has no positive effect on earnings management, and (3) Leverage
has no positive effect on earnings management.
Keywords: Deferred Tax Assets, Current Tax Expense, Leverage, Earnings Management

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