The Influence of the Tax Charges, Tax-Defered and Planning, Againt Earnings Management (Case Studies to the Property and Real Estate Listed at the Indonesian Stock Exchange 2016-2018 period)

Abstract

This research aims to review the influence of the independent variable that is the tax charges and deferred tax planning in partial and simultaneous against earnings management.Profit management is an effort he played or performed by the management to raise or lower the reported profit from the unit became his responsibility who have no ties to increase or decrease a company profitability for the long term.Profit management has aimed to improve accounting profit but not a taxable, then the management of net profit was going to cause temporary differences that will produce higher. deferred tax burdenResearched used is property and real estate company registered in indonesia stock exchange 2016-2018 period. The sample used in this research as many as 24 companies were chosen in purposive sampling methods.The analysis used is a regression analysis data panel using Eviews version 9.The selected were common effect being with the f test and the t test, with the significance of 5%. Based on the results of the f note that the tax charges tax simultaneously tangguhan and planning will not affect its management.Based on the resultsofthetavariableloadtangguhaninfluencesmanagementprofittax.Adjustedr2 shows that in this study all the independent variable to contribute as much as 16% dependent variable.