The Quality of Income of Manufacturing Companies in Indonesia Based on the Tax Planning and Deferred Paid Tax

DOI

10.2991/amca-18.2018.122How to use a DOI?

Keywords

Deferred Tax Expense, Discretionary Accrual, Earnings Quality, EarningsManagement, Tax Planning.

Abstract

This study aims to analyze the quality of income based on the tax planning and deferred tax expense with proxy discretionary accruals. this research covers 2007 until 2016 period of time. this research data are obtained from annual reports of manufacturing companies available on the official website of indonesia stock exchange. the hypothesis testing technique uses multiple linear regression analysis. the result of f test analysis shows that the tax planning and deferred tax expense have significant effect to earning quality. meanwhile, t test results prove that tax planning has a significant effect on earning quality and deferred tax expense does not affect the quality of earnings.

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/).

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TY  - CONF
AU  - Chalarce Totanan
AU  - Ms Yamin
AU  - Muhammad Afdhal S
PY  - 2018/07
DA  - 2018/07
TI  - The Quality of Income of Manufacturing Companies in Indonesia Based on the Tax Planning and Deferred Paid Tax
BT  - Proceedings of the 5th International Conference on Community Development (AMCA 2018)
PB  - Atlantis Press
SP  - 442
EP  - 444
SN  - 2352-5398
UR  - https://doi.org/10.2991/amca-18.2018.122
DO  - 10.2991/amca-18.2018.122
ID  - Totanan2018/07
ER  -