PENGARUH PERENCANAAN PAJAK, UKURAN PERUSAHAAN, DAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017-2020

ANGGRAINI, SYLVI and Fuadah, Luk Luk and Hidayat, Muhammad (2021) PENGARUH PERENCANAAN PAJAK, UKURAN PERUSAHAAN, DAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017-2020. Undergraduate thesis, Sriwijaya University.

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Abstract

Tax planning is one of the methods to minimize the tax expense. In general, tax planning refers to planning business process and taxpayer transactions so that tax liability can be minimized. This research aims to analyze the influence of tax planning, firm size, and independent commissioners on earnings management. The object of this research is property & real estate companies listed on the Indonesia Stock Exchange from 2017-2020. Using the purposive sampling method and based on certain criteria, 12 companies were selected as the sample for this study. The hypotheses were tested by using multiple linear regression analysis through SPSS 28. The result of this study show that tax planning has a positive effect on earnings management. Then firm size has a negative effect on earnings management and independent commissioners has a negative effect on earnings management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Perencanaan Pajak, Ukuran Perusahaan, Komisaris Independen
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Sylvi Anggraini
Date Deposited:	19 Nov 2021 06:00
Last Modified:	19 Nov 2021 06:00
URI:	http://repository.unsri.ac.id/id/eprint/57675

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