PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, DAN ASET PAJAK TANGGUHAN TERHADAP MANAJAMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022)

ASYROFU, RAHMA and Rahmawati, Meita (2023) PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, DAN ASET PAJAK TANGGUHAN TERHADAP MANAJAMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022). Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031482124014.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (2MB) | Request a copy
	Text RAMA_62201_01031482124014_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (5MB) | Request a copy
	Text RAMA_62201_01031482124014_0213058601_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (1MB)
	Text RAMA_62201_01031482124014_0213058601_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (286kB) | Request a copy
	Text RAMA_62201_01031482124014_0213058601_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (292kB) | Request a copy
	Text RAMA_62201_01031482124014_0213058601_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (354kB) | Request a copy
	Text RAMA_62201_01031482124014_0213058601_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (204kB) | Request a copy
	Text RAMA_62201_01031482124014_0213058601_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (207kB) | Request a copy
	Text RAMA_62201_01031482124014_0213058601_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (415kB) | Request a copy

Abstract

This study aims to examine the effect of deferred tax expense, tax planning, and deferred tax asset on earnings management. The population in this study are manufacturing companies listed on Indonesia Stock Exchange for the 2018-2022 period. This research is quantitative research with the sampling technique used is purposive sampling with a total sample of 35 companies for 5 years the total sample of observations is 175 samples. The analytical method used is multiple linear regression analysis with SPSS 23 software tools. The results of this study indicate that deferred tax expense and tax planning variables have an effect but in a negative direction on earnings management, while deferred tax assets has a positive direction on earnings management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Beban Pajak Tangguhan, Perencanaan Pajak, Aset Pajak Tangguhan, Manajemen Laba
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Rahma Asyrofu
Date Deposited:	12 Jan 2024 01:12
Last Modified:	12 Jan 2024 01:12
URI:	http://repository.unsri.ac.id/id/eprint/137852

Actions (login required)

View Item