PENGARUH TAX PLANNING, DEFFERED TAX EXPENSE, DEFFERED TAX ASSET DAN TAX AVOIDANCE TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 – 2023)

HANIFAH, NUR FADILAH and Abukosim, Abukosim (2025) PENGARUH TAX PLANNING, DEFFERED TAX EXPENSE, DEFFERED TAX ASSET DAN TAX AVOIDANCE TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 – 2023). Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031282126086.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (2MB) | Request a copy
	Text RAMA_62201_01031282126086_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (8MB) | Request a copy
	Text RAMA_62201_01031282126086_0007056202_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (963kB)
	Text RAMA_62201_01031282126086_0007056202_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (231kB) | Request a copy
	Text RAMA_62201_01031282126086_0007056202_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (385kB) | Request a copy
	Text RAMA_62201_01031282126086_0007056202_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (620kB) | Request a copy
	Text RAMA_62201_01031282126086_0007056202_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (134kB) | Request a copy
	Text RAMA_62201_01031282126086_0007056202_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (300kB) | Request a copy
	Text RAMA_62201_01031282126086_0007056202_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (531kB) | Request a copy

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tax planning, deffered tax expense, deffered tax asset dan tax avoidance terhadap manajemen laba. Populasi yang digunakan dalam penelitian ini adalah perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Jumlah sampel sebanyak 130 sampel yang ditentukan berdasarkan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dan moderasi dengan alat bantu program SPSS 27. Dari hasil analisa data diperoleh bahwa tax planning, deffered tax expense dan tax avoidance tidak berpengaruh terhadap manajemen laba, sedangkan deffered tax asset berpengaruh positif terhadap manajemen laba.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Planning, Deffered Tax Expense, Deffered Tax Asset, Tax Avoidance, Manajemen Laba.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	NUR FADILAH HANIFAH
Date Deposited:	17 Jan 2025 02:57
Last Modified:	17 Jan 2025 02:57
URI:	http://repository.unsri.ac.id/id/eprint/164962

Actions (login required)

View Item