KEMAMPUAN BEBAN PAJAK TANGGUHAN DALAM MENDETEKSI MANAJEMEN LABA
ABSTRACT: The purpose of this
study is to investigate whether the Deferred Tax Expenses analysis can be
employed to detect earnings management in Indonesian Capital Market. This study
also compares the deferred tax expenses method and the accrual method as the
proxy of Earnings Management. This study finds that deferred tax expenses and
the accrual measures (using Total Accruals model, Modified Jones Model and
Forward Looking Model) have positive and significant impacts on the probability
of earnings management to avoid losses. It means that the bigger the value of
Accrual and Deferred Tax Expenses the bigger the probability of earnings
management practices. Of the three models used, the deferred tax expenses
variable has similar significances compared to total accrual model and higher
significances compared to the discretionary accrual models. This shown that
deferred tax expenses can be used as an alternative to Accrual Models in
explaining the earnings management phenomena around the earnings threshold. In
the additional study, we find that factors affected earnings management can't
explain the variation of Deferred Tax Expenses. Meanwhile it can be used to
explain the three-accrual models significantly. This finding suggests that the
use of deferred tax expenses as a proxy in earnings management is still in
doubt.
Penulis: Yulianti
Kode Jurnal: jpakuntansidd050019
