APAKAH BEBAN PAJAK TANGGUHAN DAPAT DIGUNAKAN UNTUK MENDETEKSI MANAJEMEN LABA?

Abstract

This paper evaluates the possibility of using deferred tax expense as an indicator to
detect earnings management. If we assume GAAP allow greater discretion than taxation
rules, and if we assume mangers exploit such discretion to manage income upward such a
way that does not affect taxable income, then the earnings management will generate
accounting-tax differences that increase deferred tax expense.
Using data from the listed companies in the Jakarta Stock Exchange in fiscal year
of 2008, the result provides evidence that deferred tax expense is incrementally useful in
detecting earnings management in the form of scaled earnings changes. In addition, total
accruals and absolute abnormal accruals are also predictors for earnings management.