KEMAMPUAN BEBAN PAJAK TANGGUHAN DALAM MEMPREDIKSI MANAJEMEN LABA

Oleh
Yuliati

Abstract
This study is intended to investigate whether the Deferred Tax Expenses analysis can be employed to predict earnings management in Indonesia. This research will also compare the Deferred Tax Expenses method and the accrual method as the proxy of Earnings Management.

This study finds that Deferred Tax Expenses and the three accrual measures have positive and significant impacts on the probability of earnings management to avoid losses. This means the bigger the value of Accrual and Deferred Tax Expenses the bigger the probability of earnings management practices. Of the three models used, the Deferred Tax Expenses variable has similar significances compared to Total Accrual model and higher significances compared to the Discretionary Accrual models. This shown that Deferred Tax Expenses can be used as an alternative to Accrual Models in explaining the earnings management phenomena around the earnings threshold.

This study also shows that factors that affected earnings management can’t explain the variation of Deferred Tax Expenses. Meanwhile it can be used to explain the three-accrual models significantly. This finding suggests that the use of deferred tax expenses as a proxy in earnings management in general basis are still in doubt.

Pendahuluan

Penelitian-penelitian mengenai manajemen laba menunjukkan bahwa penggunaan discretionary accrual menyebabkan terjadinya kesalahan dalam prediksi manajemen laba (Guay, et, al, 1996, Bernard & Skinner,1996). Kesalahan ini disebabkan adanya kesalahan dalam pengklasifikasian Total Accrual ke dalam bentuk Discretionary Accrual dan Non-Discretionary Accrual sehingga model akrual yang digunakan tidak lagi tepat. Pengujian oleh Dechow (1995) atas lima model akrual menemukan bahwa tidak ada diantara kelima model tersebut yang sungguh-sungguh tepat untuk digunakan mendeteksi manajemen laba.

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Filed Under : Jurnal Simposium Nasional Akuntansi VII (SNA 7)

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