PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERCATAT DI BURSA EFEK INDONESIA

CAHYANI, DIA and Fuadah, Luk Luk and Safitri, Rika Henda (2021) PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERCATAT DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study is to analyze the effect of tax planning and deferred tax expense to earnings management. The data used in this study are based on the annual financial statements in the manufacturing companies sector of the consumer goods industry which are listed on the Indonesian Stock Exchange period 2015-2019. The sample drawn by purposive sampling. The number of manufacturing companies sampled as many as 27 companies for five years, so the total sampe is 135. The analysis method used was multiple linear regression analysis. Based on the results of this study indicate that partially tax planning has a significant effect on earnings management with a significance of 0.012. Deferred tax expense does not have a significant effect on earnings management with a significance of 0.123. Keywords: Tax planning, deferred tax expense and earnings management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Perencanaan Pajak, Beban Pajak Tangguhan Dan Manejemen Laba
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 11181 not found.
Date Deposited:	10 Mar 2021 07:36
Last Modified:	10 Mar 2021 07:36
URI:	http://repository.unsri.ac.id/id/eprint/43625

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