The Effect of Tax Planning on Earnings Management

P. Kennedy, Theresia Feolina Franstitus, Emerald G.M. Tobing
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Abstract

This study aims“to determine the effect of tax planning accompanied by other variables, namely leverage and firm size, on earnings management. The research method is a descriptive and quantitative study using statistical techniques of multiple linear regression analysis. The population are “non-manufacturing companies in the infrastructure sector listed on the Indo-nesia Stock Exchange (IDX) during 2014-2018. Sample selection using the purposive sam-pling technique was obtained from 19 firms. The sources of data in this research are second-ary data. The results show that tax planning and company size affect earnings management. Vice versa, the variable leverage and interest rates don’t affect earnings management. Simul-taneously, leverage, tax planning, and company size significantly influence earnings manage-ment. What needs to be considered, taxpayers undertake a practice to reduce or minimize the tax burden to be paid to the state, often slipping into fraud such as tax evasion
税收筹划对收益管理的影响
本研究旨在确定税收筹划与其他变量(即杠杆率和公司规模)对收益管理的影响。研究方法是使用多元线性回归分析统计技术进行描述性定量研究。研究对象为 "2014-2018 年期间在印尼证券交易所(IDX)上市的基础设施行业非制造业公司"。采用目的性抽样技术从 19 家公司中选取样本。本研究的数据来源为二次数据。结果显示,税收筹划和公司规模会影响收益管理。反之,杠杆率和利率变量不影响收益管理。同时,杠杆率、税收筹划和公司规模对收益管理有显著影响。需要考虑的是,纳税人为了减少或尽量降低向国家缴纳的税负,往往会采取逃税等欺诈行为。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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