PENGARUH INSENTIF PAJAK TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019)

UTAMI, NURUL MARITA and Ermadiani, Ermadiani and Budiman, Anton Indra (2021) PENGARUH INSENTIF PAJAK TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine whether tax planning and deferred tax liability affect earning management in food and beverage companies listed on the IDX. The data in this study used a quantitative descriptive method. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange for the period 2016-2019. Testing the research hypothesis using multiple linear regression analysis techniques and Moderating Regression Analysis (MRA) using SPSS Version 22. The results of this study prove that tax planning has no effect on earnings management. Meanwhile, deferred tax liability has a positive effect on earnings management in food and beverage companies listed on the IDX. Keywords : Tax Incentives, Tax Planning, Deferred Tax Liability, Earning Management

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Insentif Pajak, Perencanaan Pajak, Kewajiban Pajak Tangguhan, Manajemen Laba
Subjects:	Z Bibliography. Library Science. Information Resources > Z683-683.5 Finance. Insurance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nurul Marita Utami
Date Deposited:	03 Nov 2021 01:29
Last Modified:	03 Nov 2021 01:29
URI:	http://repository.unsri.ac.id/id/eprint/56949

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