RISK-BASED CAPITAL (RBC) SEBAGAI PEMODERASI PENGARUH BEBAN PAJAK TANGGUHAN, BEBAN PAJAK KINI, ASET PAJAK TANGGUHAN TERHADAP EARNINGS MANAGEMENT (STUDI EMPIRIS PADA PERUSAHAAN SUBSEKTOR ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020 – 2024)

Muhammad Idris Nasution, . (2026) RISK-BASED CAPITAL (RBC) SEBAGAI PEMODERASI PENGARUH BEBAN PAJAK TANGGUHAN, BEBAN PAJAK KINI, ASET PAJAK TANGGUHAN TERHADAP EARNINGS MANAGEMENT (STUDI EMPIRIS PADA PERUSAHAAN SUBSEKTOR ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020 – 2024). Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

ABSTRACT This study aims to analyze the effect of Deferred Tax Expense, Current Tax Expense, and Deferred Tax Assets on Earnings Management with Risk-Based Capital (RBC) as a moderating variable in insurance sub-sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The insurance sector was chosen because it has complex business characteristics, is based on actuarial estimates, has a high level of accounting discretion, and is under strict supervision regarding the fulfillment of solvency levels (Risk-Based Capital). This study uses a quantitative approach with a panel data regression method on companies that meet the purposive sampling criteria. Earnings Management is proxied using discretionary accruals, while the independent variables consist of Deferred Tax Expense, Current Tax Expense, and Deferred Tax Assets, with Risk-Based Capital (RBC) as a moderating variable. The results show that partially Deferred Tax Expense, Current Tax Expense, and Deferred Tax Assets do not have a significant effect on Earnings Management. Furthermore, the interaction between Risk-Based Capital and the three tax variables also had no significant effect, thus Risk-Based Capital was unable to moderate the relationship between tax components and Earnings Management. Simultaneously, the research model also showed no significant effect. These findings indicate that Earnings Management practices in insurance companies during the study period were not influenced by tax components or the level of solvency proxied by Risk-Based Capital. This research is expected to contribute to the development of literature, regulators, investors, and company management in improving the transparency and quality of financial reporting. Keywords: Earnings Management, Deferred Tax Expense, Current Tax Expense, Deferred Tax Assets, Risk-Based Capital (RBC), Insurance Companies.

Item Type: Thesis (Tesis)
Additional Information: 2410124010 Pembimbing 1 Erna Hernawati Pembimbing 2 Ferry Irawan Ketua Penguji Suparna Wijaya Penguji 1 Anda Dwiharyadi
Uncontrolled Keywords: Earnings Management, Deferred Tax Expense, Current Tax Expense, Deferred Tax Assets, Risk-Based Capital (RBC), Insurance Companies.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S2)
Depositing User: MUHAMMAD IDRIS NASUTION
Date Deposited: 01 Sep 2026 05:31
Last Modified: 01 Sep 2026 05:31
URI: http://repository.upnvj.ac.id/id/eprint/53945

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