Diyah Probowulan


The differences between the accounting principles of taxation rules require managers to make two types of income statement. Commercial income statement prepared on Financial Accounting Standards, while fiscal income statement is based on the tax regulations. The difference between profit before tax and taxable income caused by the differences between the concepts of tax accounting in the recognition of income and expenses. In the context of income tax accounting, these differences result in two different types (temporary / timing differences) and difference remain (permanent differences). Statement of Financial Accounting Standards (SFAS) No. 46, Accounting for Income Taxes. Several studies have described that the amount of temporary differences in the tax burden of the deferred tax assets can be an instrument of earnings management (Miller & Skinner, 1998; Chao, et al., 2004; Frank & Rego, 2006; and Schrand & Wong, 2003). The amount of the tax burden in the deferred tax asset can affect operating profits run; and in SFAS No. 109 are described on the company, earnings in future periods as a whole, which it includes subjectivity is considered. The result, in the research: non-deductible expense does not affect the practice of high and low income smothing and deductible expense does not result in a change in company practices income smothing.


Deductible Expense, Income Smothing, Non Deductible Expense


Burgstahler, David, and I. Dichev. 1997. “Earnings Management to Avoid Earnings Decrease and Losses. Journal of Accounting and Economics, 24.pp 99-126

Burgstahler, David., W.Brook Elliot., and Michelle Hanlon .2002, “ How Firms, Avoid Losses: Evidence of Use of The net Deferred Tax Account”

Cahan,S.F., 1992, “The effect of Antitrust Investigations on discretionary accruals : A Refined test of the political costs hypothesis“. The Accounting Review, January, pp. 77-95

Dechow, Patricia M., Richard G. Sloan, and Amy P.Sweeney, 1995, “Detecting Earning Management”, The Accounting Review, Vol. 70, ppl. 193-225 Ettredge, Michael L., et al. 2008. “Is Earnings Fraud Associated with High Deffered Tax and/or Book Minus Tax Levels?.” Auditing: Journal of Practice and Theory, Vol 27 (1), hal 1-33.

Financial Accounting Standards Board, 1992, Statement of Financial Accounting Standards No.109 : Accounting for Income Taxes, Stamford, CT.

Ghozali,Imam. 2009. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang:Badan Penerbit Universitas Diponegoro.

Gordon, Elizabeth A., and Peter R. Joos. 2004. “Unrecognized Defferred Taxes: Evidence from The UK. The Accounting Review. Vol 79 No 1. pp 97-124 Healy and James M Wahlen. 1998. “A Review of Earnings Management Literature and It’s Implication For Standar Setting.” Accounting Horizons, Vol 13, hal 365-383.

Ikatan Akuntan Indonesia. 2002. Pernyataan Standar Akuntansi Keuangan Nomor 46: Akuntansi Pajak Penghasilan. Jakarta : Salemba Empat.

Jones, J., “Earning management during Import Relief Investigation,” Journal of Accounting Research, Autumn, pp 193-228

Kieso, Donald E., Jerry J. Weygandt, and Terry D. Warfield. 2007. Intermediate Accounting Twelfth Edition. New Jersey-USA:John Wiley and Sons.

Kiswara, Endang. 2009. Buku Ajar Akuntansi Perpajakan. Semarang: Badan Penerbit Universitas


Mills, L., and K. Newberry. 2001. “The Influence of Tax and Non-Tax Costs on Book-Tax Reporting Differences: Public and Private Firms.” The Journal of American Accounting Association, Vol 23, hal 1-19.

Nugraheni, Tri Wening. 2008. Analisis Beban Pajak Tangguhan dan Akrual dalam Mendeteksi Earnings Management. Skripsi Tidak diterbitkan, Semarang: Program S1 Fakultas Ekonomi Universitas Diponegoro

Phillips, J., M.Pincus, and S.Rego, 2003, “Earnings management : New evidence based on deferred tax expenses”, The Accounting Review, Vol. 78, ppl. 491-521

Rangan, Srinivasan. 1998. “Manajemen laba and The Performance of Seasoned Equity Offerings.” Journal of Financial Economic, Vol 50, hal 101-122.

Read, William J., and Robert A.J. Bartsch. 1992. “Accouting for Defferred Taxes Under FASB 109”. Journal Of Accountancy, December. pp 36-78.

Satwika, Anisa dan Theresia Woro Damayanti. 2005. “Deteksi Manajemen Laba Melalui Beban Pajak Tangguhan.” Jurnal Ekonomi dan Bisnis Indonesia,Vol. XI, No. 1, hal 119 – 134.

Sekaran, Uma. 2006. Research Methods for Business – Metodologi Penelitian untuk Bisnis. Salemba Empat : Jakarta – Indonesia.

Undang-undang Nomor 10 Tahun 1994 tentang Perubahan kedua UU No 7 Tahun 1983 tentang Pajak Penghasilan.

Undang-undang Nomor 17 Tahun 2000 tentang Perubahan yang ketiga UU No 7 Tahun 1883 tentang Pajak Penghasilan.

Undang-undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan.

Undang-undang Nomor 7 Tahun 1991 tentang Perubahan UU No 7 Tahun 1991 tentang Pajak Penghasilan.

Visvanathan, G., 1998, “Deferred tax valuation allowance and earning management”, Journal of Financial Statement Analysis, Vol. 3, No.4. pp. 6 – 15.

Watts,R.L. and J.L. Zimmerman, 1986, Positive Accounting Theory, Englewood Cliffs, NJ : Prentice Hall, Inc.

Xiong, Yan. 2006. “Earnings Management and Its Measurement : a Theoritical Perspective”. The Journal Of American Academy of Business. Vol. 9 Num 1. March.

Yuliati, 2004, “Kemampuan beban pajak tangguhan dalam memprediksi manajemen laba”, Kumpulan Materi Simposium Nasional Akuntansi VII, Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik, Denpasar Bali.

Zulaikha, 2006,” Analisis Aktiva Pajak tangguhan untuk mengindikasikan Earnings management” Prosiding Simposium Nasional Akuntansi X Makassar.



  • There are currently no refbacks.

Copyright (c) 2019 JIAI (Jurnal Ilmiah Akuntansi Indonesia)

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

View My Stats