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Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh beban pajak kini dan beban pajak tangguhan terhadap praktik pengelolaan laba pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia selama periode 2020–2023.


Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linier berganda untuk menguji pengaruh dua variabel independen terhadap pengelolaan laba. Data dikumpulkan dari 9 perusahaan dengan total 36 observasi, yang diperoleh melalui teknik purposive sampling. Data dalam studi ini dianalisis menggunakan statistik deskriptif dan statistik inferensial dengan bantuan aplikasi EViews.


Hasil dan Pembahasan: Hasil pengujian menunjukkan bahwa beban pajak kini berpengaruh signifikan terhadap pengelolaan laba, mengindikasikan adanya kecenderungan manajerial dalam menyusun strategi pelaporan keuangan berdasarkan beban pajak yang sedang dihadapi. Sebaliknya, beban pajak tangguhan tidak menunjukkan pengaruh signifikan terhadap praktik tersebut.


Implikasi: Temuan studi ini memberikan pemahaman tentang praktik perpajakan dalam proses pelaporan keuangan serta memberikan wawasan bagi manajemen, investor, dan regulator untuk lebih cermat dalam menilai kualitas laba dan strategi fiskal perusahaan.

Keywords

beban pajak kini beban pajak tangguhan manajemen laba sektor keuangan

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Febrina, M., & Hidayat, T. (2025). Pengaruh Beban Pajak Kini dan Beban Pajak Tangguhan terhadap Manajemen Laba Perusahaan Sektor Keuangan. Advances in Management & Financial Reporting, 3(2), 214–231. https://doi.org/10.60079/amfr.v3i2.519
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