PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

AGITA, HERVITA and Ubaidillah, Ubaidillah and Ermadiani, Ermadiani (2022) PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

Earnings management practices can be detected using a tax planning approach and deferred tax expense. Testing the effect of tax planning and deferred tax expense on earnings management in financial sector companies listed on the Indonesia Stock Exchange was the purpose of this study. The number of samples taken from this study was 33 financial sector companies listed on the Indonesia Stock Exchange from 2016 to 2020. The method used for data collection was purposive sampling. The analysis technique in this study was the multiple linear regression analysis methods. Based on the analysis, the results showed that tax planning had a significant effect on earnings management while deferred tax expense did not have a significant effect on earnings management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Perencanaan Pajak, Beban Pajak Tangguhan, Manajemen Laba
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory > HB71-74 Economics as a science. Relation to other subjects H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HG Finance > HG3691-3769 Credit. Debt. Loans Including credit institutions, credit instruments, consumer credit, bank- ruptcy H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs. Hervita Agita
Date Deposited:	01 Sep 2022 04:18
Last Modified:	01 Sep 2022 04:20
URI:	http://repository.unsri.ac.id/id/eprint/77775

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