PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK KINI, BEBAN PAJAK TANGGUHAN DAN BASIS AKRUAL TERHADAP PRAKTIK MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018)

KHOIRUNNISA, JIHAN and DP, Rina Tjandrakirana and Rahmawati, Meita (2020) PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK KINI, BEBAN PAJAK TANGGUHAN DAN BASIS AKRUAL TERHADAP PRAKTIK MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to determine the effect of tax planning, current tax expense, deferred tax expense, and accrual basis on earnings management practices in property and real estate companies listed on the Indonesia Stock Exchange for 2016-2018 period. The type of data used in this research is quantitative data. The data source used in this research is secondary data. The analysis technique used is logistic regression analysis. The dependent variable in this study is earnings management, while the independent variables are tax retention rate, current tax expense, deferred tax expense, and accrual basis. The results showed that both partially and simultaneously, tax planning, current tax expense, deferred tax expense, and accrual basis did not have an influence on earnings management practices in property and real estate companies listed on Indonesia Stock Exchange in 2016-2018 period.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Perencanaan Pajak, Beban Pajak Kini, Beban Pajak Tangguhan, Basis Akrual, Manajemen Laba
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 7727 not found.
Date Deposited:	03 Sep 2020 04:28
Last Modified:	03 Sep 2020 04:28
URI:	http://repository.unsri.ac.id/id/eprint/34313

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