DETERMINAN MANAJEMEN LABA: PERAN ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN, DAN BEBAN PAJAK KINI PADA PERUSAHAAN PERBANKAN KONVENSIONAL DI BURSA EFEK INDONESIA

Abstract

This study examines the effects of deferred tax assets, deferred tax expense, and current tax expense on earnings management among conventional banking companies in Indonesia within the context of the implementation of a 22% corporate income tax rate and the application of the Expected Credit Loss (ECL) approach in the recognition of Allowance for Impairment Losses (CKPN). The study employs a quantitative approach using secondary data from conventional banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using purposive sampling, resulting in 22 companies. Panel data regression analysis was employed to test the proposed hypotheses using Stata 17. The empirical results indicate that deferred tax assets, deferred tax expense, and current tax expense do not have a statistically significant effect on earnings management, either individually or jointly. These findings provide empirical evidence that tax-related accounting components were not significantly associated with earnings management practices among conventional banking companies during the observation period. The study contributes to the literature on tax accounting and earnings management by providing empirical evidence from the Indonesian banking sector during a period characterized by changes in corporate income tax policy and the implementation of the ECL approach for CKPN recognition.