Pengaruh Beban Pajak Tangguhan Dan Beban Pajak Kini Terhadap Manajemen Laba Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia
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Institusion

Universitas Katolik Musi Charitas

Author

Hermanto, Kevin

Subject

H Social Sciences (General) 

Datestamp

2018-07-03 02:31:54 

Abstract :
The purpose of this study is to examine the influence of deferred tax expense and current tax expense to profit management. The variables tested in this study are deferred tax expense and current tax expense. The sampels in this study are 39 samples banking sector companies listed on the Indonesia Stock Exchange (BEI) in 2012-2016. While the method of determining the sample using purposive sampling. The variables were then tested using multiple linear regression with a significance level of 5%. The result showed that deferred tax expense had a negative effect on profit management, while current tax expense had a positive effect on profit management. 

File :
EA-2017-131003-cover.pdf
EA-2017-131003-abstract.pdf
EA-2017-131003-complete.pdf
EA-2017-131003-summary_id.pdf
EA-2017-131003-tableofcontent.pdf
EA-2017-131003-chapter1.pdf
EA-2017-131003-chapter2.pdf
EA-2017-131003-chapter3.pdf
EA-2017-131003-chapter4.pdf
EA-2017-131003-conclusion.pdf
EA-2017-131003-reference.pdf
EA-2017-131003-attachment.pdf