The Effect of Inter-Period Tax Allocation Based on PSAK No.46 on The Coefficient of Accounting Profit Response

(Empirical Study on Manufacturing Industry for Various Industries Registered on The IDX 2012-2015)

Authors

  • Karen Vanesha Kuryadi Sekolah Tinggi Ilmu Ekonomi Kesatuan
  • Toni Andrianto Sekolah Tinggi Ilmu Ekonomi Kesatuan

Keywords:

earnings response coefficient or erc, inter-period tax allocation, deferred tax income, deferred tax expense, deferred tax assets, deferred tax liability.

Abstract

Abstract. The purpose of this research are: 1. To obtain empirical evidence of the presence
or absence of changes in stock prices in the periods before and after PSAK No.46 (2014) in
the Manufacturing Company of Miscellaneous Industries Sector. 2. To obtain empirical
evidence concerning the influence of tax allocations between periods under PSAK No.46
(2014) on the accounting Earnings Response Coefficient(ERC) in Manufacturing
Companies of Miscellaneous Industries Sector. 3. To obtain empirical evidence on the
accounting Earnings Response Coefficient (ERC) in companies reporting deferred income
tax differed from companies reporting deferred tax expense in the income statement of
Miscellaneous Industries Sector Manufacturing Companies listed in Indonesia Stock
Exchange (IDX) During the period from 2012 to 2015. The sample used is manufacturing
of miscellaneous industry sector listed on BEI during period of 2012-2015. Variable used
in this research is tax allocation between periods calculated by looking at the amount of
income or deferred tax expense and divided by profit before income tax, and use control
variable that is growth of accountancy profit, capital structure, and firm scale. The data
used is the financial statements of companies published by the website www.idx.co.id.
Data collection method used is purposive sampling method, that is sample determination
technique with certain consideration, which yield 13 companies during four years of
observation. And the statistic method used is multiple linear regression using SPSS
program and performed classical assumption test is done first. The results of the study
stated that: 1. Changes in stock prices in the period after PSAK No.46 (2014) are equal to
the period before PSAK No.46 (2014). 2. Inter Period Tax Allocation between periods
under PSAK No.46 (2014) has no effect on accounting earnings response coefficient
(ERC). 3. The accounting earnings response coefficient (ERC) in firms that report deferred
income taxes is not different from firms that report deferred income tax expense in the
statements of income.

Keywords : earnings response coefficient or erc, inter-period tax allocation, deferred tax
income, deferred tax expense, deferred tax assets, deferred tax liability.

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Published

2021-06-26