PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (StudiEmpiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2016-2017)
| Main Author: | Anifah, Anifah |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/46495/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/46495/2/BAB%20I.pdf http://eprints.umm.ac.id/46495/3/BAB%20II.pdf http://eprints.umm.ac.id/46495/4/BAB%20III.pdf http://eprints.umm.ac.id/46495/5/BAB%20IV.pdf http://eprints.umm.ac.id/46495/6/BAB%20V.pdf http://eprints.umm.ac.id/46495/7/LAMPIRAN.pdf http://eprints.umm.ac.id/46495/ |
Daftar Isi:
- This study aims to determine the effect of tax planning and deferred tax expense on earnings management in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2016-2017. The method used in this research is a descriptive method. Data collection techniques carried out through secondary data, namely data obtained indirectly by studying documents related to research. Data is taken in the form of published data on the official website of the Indonesia Stock Exchange. The statistical analysis used is the classical assumption test, hypothesis testing using t-test, simple regression analysis, correlation analysis, and analysis of the coefficient of determination. With the purposive sampling method obtained 23 samples of the company from a population of 34 companies in the consumer goods industry sector with research criteria which will be used as research objects. Based on the results of the research conducted, it can be seen that tax planning affects earnings management. Deferred tax expense does not affect earnings management.