PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2014-2017)

PERMATA, FADEL and Yusnaini, Yusnaini and Kalsum, Umi (2019) PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2014-2017). Undergraduate thesis, Sriwijaya University.

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Abstract

Earnings management is an attempt to influence reported earnings in the short term, with the hope that managers can influence investors and as a tool to achieve some of the personal benefits of management. The purpose of this study is to analyze the effect of tax planning on earnings management in the BEI listed manufacturing companies for the 2014-2017 period. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The sample in this study was taken by purposive sampling method. The data used in this study is to use secondary data, namely financial statements published through the website www.idx.co.id. The analytical model used is simple linear regression carried out with the help of the SPSS computer program. The results of this study indicate that tax planning has no significant effect on earnings management. The limitations of this study, the variables used are only one independent variable and the sample selection is not random, but based on purposive sampling which causes the results of this study can not be generalized.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pengetahuan Guru, Pemodelan Matematika
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 2031 not found.
Date Deposited:	25 Sep 2019 04:22
Last Modified:	25 Sep 2019 04:22
URI:	http://repository.unsri.ac.id/id/eprint/8743

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