PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, ASET PAJAK TANGGUHAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016–2020)

AFIF, MUHAMMAD IRFAN and Daud, Rochmawati and Patmawati, Patmawati (2022) PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, ASET PAJAK TANGGUHAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016–2020). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determining how much influence deferred tax liability, tax planning, deferred tax assets and company size have on profit management. The sample in this study was chosen using purposive sampling, which resulted in thirty-two manufacturing companies listed on the Indonesian Stock Exchange for the 2016-2020 period. The data were analyzed using multiple linear regression. The results of this study indicate that simultaneously deferred tax liability, tax planning, deferred tax assets and company size have a positive effect on earnings management. Partially, deffered tax liability has a negative effect as contrasted to tax planning which has a positive effect on profit management. Furthermore, deffered tax assets show a positive effect and firm size has no effect on the profit management. Keyword: Deferred Tax Liability, Tax Planning, Deferred Tax Assets, Company Size, and Profit Management

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pajak Tangguhan, Perencanaan Pajak, Aset Pajak Tangguhan, Ukuran Perusahaan, Manajemen Laba
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Irfan Afif
Date Deposited:	21 Sep 2022 05:23
Last Modified:	21 Sep 2022 05:23
URI:	http://repository.unsri.ac.id/id/eprint/79281

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