Pengaruh Perencanaan Pajak Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2014-2016
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Institusion
Universitas Katolik Musi Charitas
Author
Achmad, Abdurrahman
Subject
H Social Sciences (General)
Datestamp
2018-07-10 01:45:20
Abstract :
The research was purposed to find out the influence of tax planning and deferred tax expense to the earnings management by manufacturing company on Indonesian Stock Exchange. The population of this research is manufacturing companies consecutive listed on research period on Indonesian Stock Exchange. By using purposive sampling, sample were taken from the study is including 56 companies with research periodic for 3 years (2014-2016). The results showed that tax planning has a positive effect on earnings management and deferred tax expense negatively affect earnings management.
The research was purposed to find out the influence of tax planning and deferred tax expense to the earnings management by manufacturing company on Indonesian Stock Exchange. The population of this research is manufacturing companies consecutive listed on research period on Indonesian Stock Exchange. By using purposive sampling, sample were taken from the study is including 56 companies with research periodic for 3 years (2014-2016). The results showed that tax planning has a positive effect on earnings management and deferred tax expense negatively affect earnings management.
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EA-2017-131006-cover.pdf
EA-2017-131006-abstract.pdf
EA-2017-131006-complete.pdf
EA-2017-131006-summary_id.pdf
EA-2017-131006-tableofcontent.pdf
EA-2017-131006-chapter1.pdf
EA-2017-131006-chapter2.pdf
EA-2017-131006-chapter3.pdf
EA-2017-131006-chapter4.pdf
EA-2017-131006-conclusion.pdf
EA-2017-131006-reference.pdf
EA-2017-131006-attachment.pdf
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