Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba

Rankcore, Fredy (2023) Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba. Journal of Culture Accounting and Auditing, 2 (1). pp. 162-174. ISSN 2830-5574

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Abstract

This study aims to determine the influence of tax planning and deferred tax expense on earnings management at manufacturing companies in the food and beverage sub-sector listed on the BEI (Indonesia Stock Exchange) in 2018-2021. This research uses quantitative methods and uses secondary data as a source of data. The sampling technique used purposive sampling technique and obtained 19 company samples. The data analysis technique used us multiple linear regression analysis. The results show that tax planning with a proxy tax retention rate (TRR) has a significant effect on earnings management. Deferred tax expense proxied by deferred tax expense (DTE) affect on earnings management.

Item Type:	Article
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:	Fredy Rankcore
Date Deposited:	15 Feb 2024 08:22
Last Modified:	15 Feb 2024 08:22
URI:	http://eprints.umg.ac.id/id/eprint/9682

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