PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022)

IRAWAN, ADELLIA DWI PUTRI and Kesuma, Nilam (2024) PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to empirically test the influence of tax planning, deferred tax expenses and free cash flow on earnings management of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2018 - 2022. Based on the purposive sampling method, a sample of 70 companies was produced with observations. as many as 14 companies with data sources originating from financial reports. The data analysis technique uses multiple linear regression analysis with SPSS 29 program tools. The results of this research show that partially, deferred tax expenses and free cash flow have no effect on earnings management. Meanwhile, tax planning influences earnings management. Also, based on the F statistical test, tax planning, deferred tax expense and free cash flow simultaneously influence earnings management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Perencanaan Pajak, Beban Pajak Tangguhan, Arus Kas Bebas, Manajemen Laba
Subjects:	H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Adellia Dwi Putri Irawan
Date Deposited:	13 May 2024 07:08
Last Modified:	13 May 2024 07:08
URI:	http://repository.unsri.ac.id/id/eprint/143894

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