PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK
TANGGUHAN TERHADAP MANAJEMEN LABA (Studi kasus pada Perusahaan Sektor Pertambangan yang terdaftar di BEI periode 2013 – 2017)
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Al Haraqi, Nisa
Subject
HB Economic Theory
Datestamp
2020-09-08 01:56:26
Abstract :
Nisa Al Haraqi (1530611048) "Effects of Tax Planning and Deferred Tax Expenses on earnings Management (Case Study of Mining Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX)) 2013-2017". Thesis, Accounting Study Program, Faculty of Economics, University of Muhammadiyah Sukabumi, 2019. This study aims to examine the effect of tax planning and deferred tax expense on earnings management The measurement of earnings management uses the profit distribution approach. This research is focused on Mining sector manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2017. This study uses a quantitative method with an associative approach. While the population in this study is a financial report on the mining sector manufacturing companies totaling 47 companies. The sampling technique uses nonprobability sampling method with purposive sampling technique. So that from 47 populations, there were 7 samples of companies with a period of 5 years of research. The analysis technique used in this study is the normality test, multicollinearity test, heteroskidasticity test, autocoleration test, multiple linear regression analysis, t test, F test and coefficient of determination test. With the results of tax planning affect earnings management with a significance of 0.000 4.517> 2.03452, the deferred tax burden affects earnings management with a significance of 0.010 t-table that is 2.725> 2.03452, and tax planning and deferred tax expense have an effect on simultaneously on earnings management.
Nisa Al Haraqi (1530611048) "Effects of Tax Planning and Deferred Tax Expenses on earnings Management (Case Study of Mining Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX)) 2013-2017". Thesis, Accounting Study Program, Faculty of Economics, University of Muhammadiyah Sukabumi, 2019. This study aims to examine the effect of tax planning and deferred tax expense on earnings management The measurement of earnings management uses the profit distribution approach. This research is focused on Mining sector manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2017. This study uses a quantitative method with an associative approach. While the population in this study is a financial report on the mining sector manufacturing companies totaling 47 companies. The sampling technique uses nonprobability sampling method with purposive sampling technique. So that from 47 populations, there were 7 samples of companies with a period of 5 years of research. The analysis technique used in this study is the normality test, multicollinearity test, heteroskidasticity test, autocoleration test, multiple linear regression analysis, t test, F test and coefficient of determination test. With the results of tax planning affect earnings management with a significance of 0.000 4.517> 2.03452, the deferred tax burden affects earnings management with a significance of 0.010 t-table that is 2.725> 2.03452, and tax planning and deferred tax expense have an effect on simultaneously on earnings management.
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