THE EFFECT OF TAX PLANNING AND DEFERRED TAX EXPENSE TOWARDS EARNING MANAGEMENT (EMPIRICAL STUDY IN INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION SECTOR IN INDONESIA STOCK EXCHANGE YEAR 2018-2020)

ANISAH, SITI UTARI FARAH and Fuadah, Luk Luk and Hidayat, Muhammad (2022) THE EFFECT OF TAX PLANNING AND DEFERRED TAX EXPENSE TOWARDS EARNING MANAGEMENT (EMPIRICAL STUDY IN INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION SECTOR IN INDONESIA STOCK EXCHANGE YEAR 2018-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

Tax planning is a strategy carried out by a company in reducing the tax burden so that the tax paid in accordance with the amount that has been set and does not greatly reduce the profit of the company. This research aims to analyze the influence of tax planning, deferred tax expense variable on earning management. The object of this research is infrastructure, utilities and transportation sector services companies listed on the Indonesia Stock Exchange from 2018-2020. Using the purposive sampling method and based on certain criteria, 19 companies were selected as the sample for this study. The hypotheses were tested by using multiple linear regression analysis through Eviews 9. The result of this study show that tax planning has a effect on earning management. Then deferred tax expense has no effect on earning management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Planning, Deferred Tax Expense, Earning Management
Subjects:	H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Siti Utari Farah Anisah
Date Deposited:	15 Mar 2022 07:15
Last Modified:	15 Mar 2022 07:15
URI:	http://repository.unsri.ac.id/id/eprint/66224

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