The Effect of Tax Planning, Ownership Structure, and Deferred Tax Expense on Earning Management

DOI

10.2991/amca-18.2018.104How to use a DOI?

Keywords

Earnings management, tax planning, managerial ownership, institutional ownership,

Abstract

This research aims to test the effect of tax planning, ownership structure, and deferred tax expense on earnings management. The dependent variable in this research is the earnings management, while its independent variables are tax planning, ownership structures, and deferred tax expense. The population in this research is a manufacturing company in the Indonesia Stock Exchange Period 2013-2016. The sampling in this research is purposive sampling method and it obtained 72 observation samples. The data analysis method used is multiple linear regression analysis methods. The analysis results show that tax planning affects significantly positive and institutional ownership affects significantly negative towards earning management. Meanwhile, managerial ownership and deferred tax expense do not affect significantly towards earning management.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Rina Mudjiyanti
PY  - 2018/07
DA  - 2018/07
TI  - The Effect of Tax Planning, Ownership Structure, and Deferred Tax Expense on Earning Management
BT  - Proceedings of the 5th International Conference on Community Development (AMCA 2018)
PB  - Atlantis Press
SP  - 379
EP  - 381
SN  - 2352-5398
UR  - https://doi.org/10.2991/amca-18.2018.104
DO  - 10.2991/amca-18.2018.104
ID  - Mudjiyanti2018/07
ER  -