PENGARUH PERENCANAAN PAJAK, PAJAK TANGGUHAN, PROFITABILITAS TERHADAP MANAJEMEN LABA (Studi Kasus pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016)

KURNIAWAN, HARRY YANTO (2019) PENGARUH PERENCANAAN PAJAK, PAJAK TANGGUHAN, PROFITABILITAS TERHADAP MANAJEMEN LABA (Studi Kasus pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine and examine the effect of tax planning, deferred tax, profitability, and profit management. Independent variables used in this study are tax planning, deferred tax and profitability. While the Dependent Variable in this study is Profit Management. The data obtained in the form of secondary data is Company data which is obtained from the Various Industrial Sector Manufacturing Companies Listed on the Indonesia Stock Exchange 2014-2016 and obtained 93 Companies. Data processing was carried out using Classic Assumption Test, Model Feasibility Test, Determination Coefficient Test and Simultaneous Regression Test. The results of this study indicate that the tax planning data has a significant negative effect on earnings management. Whereas Deferred Tax does not have a significant effect on earnings management. Profitability has a significant positive effect on earnings management. Keywords: Tax Planning, Deferred Tax, Profitability, Profit Management Penelitian ini bertujuan untuk menguji dan mengkaji Pengaruh Perencanaan Pajak, Pajak Tangguhan, Profitabilitas, Terhadap Manajemen Laba. Variabel Independen yang digunakan dalam penelitian ini adalah Perencanaan Pajak, Pajak Tangguhan dan Profitabilitas. Sedangkan Variabel Dependen dalam penelitian ini adalah Manajemen Laba. Data yang diperoleh berupa data sekunder yaitu data Perusahaan yang dimana didapatkan pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016 dan diperoleh 93 Perusahaan. Pengolahan data dilakukan dengan menggunakan Uji Asumsi Klasik, Uji Kelayakan Model, Uji Koefisien Deterrminasi dan Uji Regrresi Simultan. Hasil Penelitian ini menunjukan bahwa data Perencanaan Pajak berpengaruh negatif tidak signifikan terhadap Manajemen laba. Sedangkan Pajak Tangguhan tidak memiliki pengaruh signifikan terhadap Manajemen laba. Profitabilitas berpengaruh positif signifikan terhadap Manajemen laba. Kata Kunci : Perencanaan Pajak, Pajak Tangguhan, Profitabilitas, Manajemen Laba

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 620
NIM/NIDN Creators: 43213010315
Uncontrolled Keywords: Perencanaan Pajak, Pajak Tangguhan, Profitabilitas, Manajemen Laba
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 07 Jan 2019 05:07
Last Modified: 22 Jan 2019 08:27
URI: http://repository.mercubuana.ac.id/id/eprint/46451

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