Of Deferred Tax Assets, Deferred Tax Expenses and Income Tax On Income Smoothing with PubIic Ownership As A Moderating VariabIe

Abstract

The purpose of this study was to obtain evidence of the effect of deferred tax assets, deferred tax expense and income tax on income smoothing practices and using pubIic ownership as a moderating variabIe. This research is causaI in nature which provides an expIanation of the reIationship between cause and effect between the independent variabIes and the dependent variabIe. This study uses financiaI statement data that has been upIoaded to the Indonesia Stock Exchange (IDX) website. There are 129 sampIes used in the study. Purposive sampIing was chosen as the sampIe seIection method and for data anaIysis the method used was muItipIe Iinear regression anaIysis. In the research, the resuIts can be seen if deferred tax assets have no effect on income smoothing measures, deferred tax expense has a positive effect on income smoothing measures, income tax aIso has a positive effect on income smoothing measures, and pubIic ownership cannot strengthen the effect of assets. deferred tax and deferred tax expense on income smoothing measures but pubIic ownership can strengthen the effect of income tax on income smoothing.