PENGARUH PERENCANAAN PAJAK, ASET PAJAK TANGGUHAN DAN LEVERAGE TERHADAP MANAJEMEN LABA SUBSEKTOR FARMASI

Abstract This study analyzes the influence of tax planning, deferred tax assets, and leverage on earnings management in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2023 period. The research background is driven by the importance of taxation as a source of state revenue and the phenomenon of earnings management amidst economic pressures, as seen in the case of PT Indofarma, as well as the inconsistency of previous research findings regarding the influencing factors. Using a quantitative approach with secondary data from 10 pharmaceutical companies (a total of 50 samples) and panel data regression analysis (Common Effect Model), this study found that tax planning and deferred tax assets have a positive and significant effect on earnings management, while leverage does not have a significant effect. Simultaneously, these three independent variables (tax planning, deferred tax assets, and leverage) significantly influence earnings management the variation in earnings management can be explained by the model. These results indicate that pharmaceutical companies utilize tax planning and the flexibility of deferred tax asset recognition for earnings management purposes, but the level of debt is not a primary driver of such practices. Keywords: tax planning, deferred tax asset, leverage, Earnings Management

Institutions

Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2025-07-23
DOI
https://doi.org/10.5281/zenodo.16354280
Primary Topic
Gut microbiota and health
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

PENGARUH PERENCANAAN PAJAK, ASET PAJAK TANGGUHAN DAN LEVERAGE TERHADAP MANAJEMEN LABA SUBSEKTOR FARMASI

Zenodo (CERN European Organization for Nuclear Research)
Gut microbiota and health
article

PENGARUH PERENCANAAN PAJAK, ASET PAJAK TANGGUHAN DAN LEVERAGE TERHADAP MANAJEMEN LABA SUBSEKTOR FARMASI

article en

Abstract

Abstract This study analyzes the influence of tax planning, deferred tax assets, and leverage on earnings management in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2023 period. The research background is driven by the importance of taxation as a source of state revenue and the phenomenon of earnings management amidst economic pressures, as seen in the case of PT Indofarma, as well as the inconsistency of previous research findings regarding the influencing factors. Using a quantitative approach with secondary data from 10 pharmaceutical companies (a total of 50 samples) and panel data regression analysis (Common Effect Model), this study found that tax planning and deferred tax assets have a positive and significant effect on earnings management, while leverage does not have a significant effect. Simultaneously, these three independent variables (tax planning, deferred tax assets, and leverage) significantly influence earnings management the variation in earnings management can be explained by the model. These results indicate that pharmaceutical companies utilize tax planning and the flexibility of deferred tax asset recognition for earnings management purposes, but the level of debt is not a primary driver of such practices. Keywords: tax planning, deferred tax asset, leverage, Earnings Management

Zenodo (CERN European Organization for Nuclear Research)
Universitas Trisakti (ID)
Openalex Percentile: Top 55%
Gut microbiota and health
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.