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Effect of Tax Planning and Deferred Tax Burden on Profit Management with Institutional Ownership as a Moderation

Journal: International Journal of Science and Research (IJSR) (Vol.8, No. 10)

Publication Date:

Authors : ; ;

Page : 937-942

Keywords : Tax planning; deferred tax expense; institutional ownership and profit management;

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Abstract

This study aims to test on tax planning, deferred tax burden and institutional ownership as a moderation of profit management in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. A thorough sample of 51 manufacturing Company's financial statements. Sampling techniques In this study used the Puposive sampling method. The study uses multiple linear regression analyses and the moderated regression analysis analyses with the help of IBM SPSS 25 programs. The results showed that tax planning and deferred tax burden were of significant effect on profit management and institutional ownership were able to moderate the relationship between tax planning and deferred tax burden to management Profit.

Last modified: 2021-06-28 18:29:11