PENGARUH BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAUFAKTUR YANG TERDAFTAR DI BEI (BURSA EFEK INDONESIA)

Kusumaningtyas, Wulandini (2021) PENGARUH BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAUFAKTUR YANG TERDAFTAR DI BEI (BURSA EFEK INDONESIA). Jurnal Akuntansi UMMI, 2 (2). pp. 45-54. ISSN 2746-0754

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Abstract

This study aims to analyze Effect of Deferred Tax Expense and Tax Planning Of Profit Management of Manufacturing Listed on the BEI (Indonesia Stock Exchange). This research uses quantitative methods and use secondary data as a source of data. The sampling technique used with purposive sampling method. Where a population of 182 companies, while the sample as many as 41 companies manufacturing listed on the Indonesia Stock Exchange. The results show that deferred tax expensed does not significant effect on earnings management and tax planning has a significanteffect on earnings management.

Item Type:	Article
Uncontrolled Keywords:	Deferred Tax Expense, Tax Planning, EarningManagement
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program
Depositing User:	Wulandini Kusumaningtyas
Date Deposited:	12 Oct 2022 07:40
Last Modified:	12 Oct 2022 07:40
URI:	http://eprints.umg.ac.id/id/eprint/6614

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