PENGARUH BEBAN PAJAK TANGGUHAN, PROFITABILITAS DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur Sub Otomotif dan komponen yang Terdaftar di BEI Periode 2013-2017)
| Main Author: | Rafsani, Alifdhia |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/3102/1/PENGARUH%20BEBAN%20PAJAK%20TANGGUHAN%2C%20PROFITABILITAS%20DAN%20PERENCANAAN%20PAJAK%20TERHADAP%20MANAJEMEN%20LABA.pdf https://eprints.untirta.ac.id/3102/ https://feb.untirta.ac.id/ |
Daftar Isi:
- This study aims to analyze the effect of Deferred Tax Expenses, Profitability, and Tax Planning on Earnings Management. Deferred tax expense is measured by dividing the amount of deferred tax expense with the total assets of the previous year, profitability is measured by the Return On Asset formula by dividing the company's net profit by total assets, tax planning is measured by a tax retention rate proxy, leverage is measured using the debt to equity, and earnings management were measured using the modified Jones model. The sample in this study were 13 companies, and the sample used in this study was the Automotive and Component Sub Sector Manufacturing company listed on the Indonesia Stock Exchange during 2013-2017. The statistical method used is multiple regression analysts. The results of the study prove that, Deferred tax expense and profitability have a significant negative effect on earnings management. However, tax planning does not affect earnings management Keywords: Deferred Tax Expenses, Profitability, Tax Planing, Earnings Management, Leverage, Return On Asset