PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020

ALGHIFFARI, WAHYU and Ermadiani, Ermadiani and Hidayat, Muhammad (2022) PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PROPERTY DAN REAL ESTATE 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 expanse and firm size on earnings management in the property and real estate companies listed on the indonesia stock exchange in 2016-2020. Sampling using purposive sampling techniques with a total of 60 samples. The analysis technique used is multiple regression using the SPSS 26 program. The result of this study shows tax planning and firm size have effect on earnings management, and then deferred tax expense have no effect on earnings management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Perencanaan Pajak, Beban Pajak Tangguhan, 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:	Wahyu Alghiffari
Date Deposited:	13 Jun 2022 07:59
Last Modified:	13 Jun 2022 07:59
URI:	http://repository.unsri.ac.id/id/eprint/72324

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