Detection of Profit Management Practices through Deferred Tax Expenses that are moderated by Tax Planning Practices

摘要

This research is motivated by the existence of two different sides in implementing tax administration, namely the target of the government who wants to maximize revenue but the company also strives to minimize the tax payable. On that basis, this study seeks to detect how companies practice earnings management, one of which is driven by the desire to minimize tax liabilities through Deferred Tax Expenses by involving the practice of tax planning as a moderating variable. This research uses quantitative methods, where quantitative data derived from financial statements are obtained by descriptive and inductive statistical analysis. Inductive statistics use the classic assumption test before being tested by multiple linear regression analysis, t test, f test and moderation variable test. Based on the results of the study using quantitative data from the financial statements of 9 companies, samples from 26 population companies in the Food and Beverage Subsector Industry listed on the Indonesia Stock Exchange for the period 2013-2017 indicate that deferred tax expense can detect earnings management practices while tax planning practices cannot detect earnings management, and deferred tax expense can detect earnings management practices that are not moderated by tax planning practices, but together the deferred tax burden and tax planning practices can detect earnings management practices.