Cahyanti, Chyntya Eka (2023) PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021. Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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Skripsi Moh.Rico Apriadi Burhanuddin 191231104.pdf Download (16MB) |
Abstract
This study aims to determine the effect of tax planning and deferred tax expense on earnings management in manufacturing companies listed on the IDX in 2017-2021. This research uses quantitative methods. The sampling technique used purposive sampling method, with a total sample of 39 companies for 5 years so that 195 observation samples were obtained. The hypothesis testing used is multiple linear regression, t test, F test, and measurement of the dominant variable. The results show that partially tax planning and deferred tax expense have a significant negative effect on earnings management. Simultaneously tax planning and deferred tax expense have a significant effect on earnings management. Tax planning has a dominant effect on earnings management.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Tax Planning, Deferred Tax Expense, Earnings Management |
| Subjects: | Accounting > Tax Accounting > Tax |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 06 Aug 2024 04:04 |
| Last Modified: | 06 Aug 2024 04:04 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/2633 |
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