Image of Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan, Dan Beban Pajak Tangguhan Terhadap Manajemen Laba(Studi Empiris Pada Perusahaan Non Keuangan Yang Tercatat Di Bursa Efek Indonesia Tahun 2019)

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Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan, Dan Beban Pajak Tangguhan Terhadap Manajemen Laba(Studi Empiris Pada Perusahaan Non Keuangan Yang Tercatat Di Bursa Efek Indonesia Tahun 2019)

ABSTRACT

Earning management is a behavior that is carried out to incrase the amount
of reported earning. The Company aims to maximize the earning by handing over
the company’s resources to the management to be managed. Earning management
is vecoming a habit of the company with some cases of earning management that
have occurred. One of them is by minimizing the tax earned so that the profit earned
can be maximized. The purpose of this study is to determine the effect of tax
planning, deferred tax assets, and deferred tax expense on earning management.
This research is quantitative and secondary research. The population used
is non financial companies listed on the Indonesia Stock Exchange in 2019. The
selection samples using purposive sampling. The sample of this study as 240
companies. The independent variabels in this study consisted of tax planning,
deferred tax assets, and deferred tax expense and dependent variabels were earning
management. The analysis research methods used are descriptive statistics and
hypothesis tests using multiple linear regression analysis.
The result of this study showed that tax planning had a positive effect on
earning management by 0,001. Deferred tax assets had no positive effect on earning
management with a value of 0,144 and deferred tax expense had no positive effect
on earning manahement. So, tax planning has a positive effect on earning
management. Meanwhile, deferred tax assets and deferred tax expense have no
positive effect on earning management.
Keywords:Earning management, Tax planning, Deferred tax assets, and Deferred

tax expense

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 NAN p 22
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 125 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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