Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba pada perusahaan PT Pelet Biomas Indonesia Periode 2015 – 2018

Romdhi, Moch Fathor (2019) Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba pada perusahaan PT Pelet Biomas Indonesia Periode 2015 – 2018. Undergraduate thesis, Untag 1945 Surabaya.

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Abstract

Taxes are one of the sources of State acceptance, including Indonesia, which relies on tax revenues as a major source of state acceptance,One of the major tax sectors acquiredis income tax.In the financial statements the company must compile the financial statements according to the rules of PSAK and also financial statements according to taxation. The difference between financial statements according to PSAK and financial statements according to taxation can cause difficulties in determining the magnitude of profit,So that it can affect the position of financial statements and cause not to balance the final balances.Therefore, Need to adjust the balance between the accounting profit and fiscal profit through fiscal reconciliation.Profit management can be learned from the small income and expenses contained in the financial statements. But in this study focused on how to manage and know the current tax burden and deferred tax burden as well as the plan of taxation that has been in management. As for the research objectives that want to be achieved according to the formulation of problems that have been presented in this study is to know, and responding to the influence of tax burden now, Deferred tax expense and tax planning on the company's profit management in PT pellet Biomas Indonesia period 2015 – 2018. This research takes current tax loads, deferred tax loads and tax planning as a free variable and profit management as a bound variable. This research uses quantitative data. Sample of this research is the company PT Pellet Biomas Indonesia during the year 2015 – 2018. How to use this data using documentation and library studies. This sampling uses the Purposive sampling method.The analysis method used to test the hypothesis is a method of multiple linear regression analyses. The classic assumptions used; Multikoliniearity Test, Heterokedaticity Test, Normality Test. Overall the indicator used in this study is valid (Because the correlation coefficient> 0,200 With significance levels< 0,05) and reliable (Because the coefficient value Cronbach’s Alpha > 0,60). The classical assumption test results showed that the study had fulfilled, among others 1). Free regression Model of Multikoliniearitas; 2). No heterokedaticity occurs; dan 3). Residual second regression model with normal distribution. In the findings of the analysis using multiple linear regression that simultaneously answered the hypothesis by concluding that, The current tax load variable (X1) against profit management (Y) is by the calculated T value of 13.319 and value of significance 0,048 Meaning that it has a significant influence. The deferred tax load variable (X2) on profit management (Y) is by the calculated T value of -11.546 and value of significance 0,055 Which means it has no significant influence. Variable tax Planning (X3) against profit management (Y) is with a value of t count of 9.580 and value of significance 0,066 Which means it has no significant influence. But simultaneously all variables (X) do not effect together – equal to profit management (Y) IE with the value f Count of 61,886 and value of significance 0,093 Which means that they have no concurrent influence on profit management.

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