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"ABSTRAKThe purpose of this study is to investigate whether the Deferred TaxExpenses analysis can be employed to detect earnings management in IndonesianCapital Market. This study also compares the deferred tax expenses method andthe accrual method as the proxy of Earnings Management. This study finds thatdeferred tax expenses and the accrual measures (using Total Accruals model,Modified Jones Model and Forward Looking Model) have positive and significantimpacts on the probability of earnings management to avoid !asses. It means thatthe bigger the value of Accrual and Deferred Tax Expenses the bigger theprobability of earnings management practices. Of the three models used, thedeferred .Jax expenses variable has similar significances compared to totalaccrual model and higher significances compared to the discretionary accrualmodels. This shown that deferred tax expenses can be used as an alternative toAccrual Models in explaining the earnings management phenomena around theearnings threshold. In the additional study, we find that factors affected earningsmanagement can't explain the variation of Deferred Tax Expenses. Meanwhile itcan be used to explain the three-accrual models significantly. This findingsuggests that the use of deferred tax expenses as a proxy in earnings managementis still in doubt."

"Manajamen pendapatan merupakan salah satu faktor penting dalam sebuah perusahaan yang harus dikelola untuk mencapai tujuan perusahaan. PT A adalah divisi dari sebuah grup yang terdaftar di bursa efek (The Group Tbk). PT A menyediakan kebutuhan pihak-pihak terkaitnya atas pengemasan produk yang menyebabkan pendapatan terbesar PT A adalah pendapatan atas penjualan dari pihak-pihak terkaitnya. Laporan ini menyelidiki manajemen pendapatan PT A melalui transaksi transfer pricing dengan pihak terkaitnya. Hasil dari laporan ini menunjukan bahwa untuk mencapai biaya yang lebih rendah, The Group Tbk memiliki PT A untuk menyediakan pengemasan produk secara internal yang menyebabkan kenaikan pendapatan The Group Tbk dan mencapai penilaian performa perusahaan yang baik dari pemegang saham.

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Earnings management is a crucial factor which has to be managed in a company to achieve certain objectives. PT A is a division of a group which is a listed company (The Group Tbk). PT A provides the printing of product packaging needs of its group which caused most of PT A revenue is generated from its related parties. This report investigates the earnings management of PT A through the transfer pricing transactions within its related parties. The result of this report concludes that in order to achieve lower costs, The Group Tbk has PT A to provide the printing of product packaging internally which lead to the increase in the reported earnings of The Group Tbk and to achieve good performance valuation from its stockholders."