PENGARUH TAX PLANNING, BEBAN PAJAK TANGGUHAN, KEPEMILIKAN MANAJERIAL, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 - 2020

PITALOKA, RISKA and Mukhtaruddin, Mukhtaruddin and Kalsum, Umi (2022) PENGARUH TAX PLANNING, BEBAN PAJAK TANGGUHAN, KEPEMILIKAN MANAJERIAL, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 - 2020. Undergraduate thesis, Sriwijaya University.

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Abstract

The study aims to examine the effect of tax planning, deferred tax expense, managerial ownership, leverage and firm size on earnings management in manufacturing companies listed on the Indonesia stock exchange in 2016 – 2020. Sampling using purposive sampling techniques with a total of 120 samples. The analysis technique used is multiple regression using the SPSS 26 program. The result of this study shows tax planning, deferred tax expense, managerial ownership, leverage and firm size have no effect on earnings management. The limitation of this study is independent variables have low effect on the dependen variable. Further research is recommended to add variables in order to show maximum result.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Planning, Beban Pajak Tangguhan, Kepemilikan Manajerial, Leverage, Ukuran Perusahaan, Manajemen Laba
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Riska Pitaloka
Date Deposited:	13 Jun 2022 06:59
Last Modified:	13 Jun 2022 06:59
URI:	http://repository.unsri.ac.id/id/eprint/72301

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