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PENGARUH PAJAK TANGGUHAN TERHADAP PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2012-2016

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ABSTRACT “THE EFFECT OF DEFERRED TAX EXPENSE ON INCOME SMOOTHING IN MANUFACTURING COMPANIES SUB-SECTOR OF FOOD AND BEVERAGE INDUSTRY LISTED IN INDONESIA STOCK EXCHANGE 2012-2016” Pantina Sari Parhusip NIM: 1432100 The purpose of this study is to examine the effect of deferred tax in income smoothing in the manufacturing companies sub-sector of food and beverage industry listed in Indonesia Stock Exchange 2012-2016. There are 30 samples for this research, these sample are chosen based on porpusive sampling that is with some consideration or criteria. The instrument used in this study is secondary data in the form of financial statements. The data processed using SPSS 21. The result of this study indicates the effect of deferred tax expense in income smoothing in manufacturing companies sub-sector of food and beverage listed in Indonesia Stock Exchange from 2012-2016 ins not significant because the result from significant test is 0,558>005 and tstatistic 0,593