PUTRI, DIKA MAFIRA AULIA (2020) PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Komsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2015-2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to examine the effect of tax planning, deferred tax expenses and bonus compensation on earnings management in consumer goods sector manufacturing companies on the Indonesia Stock Exchange (BEI) for the period 2015-2018. This research is a type of causal research. The data used in this research is secondary data. The research data is taken from the Indonesian stock exchange. The population of this study were all food and beverage sector companies listed on the Indonesia Stock Exchange for the 2015-2018 period, as many as 41 companies. Based on the purposive sampling method, 72 samples were obtained. Data management was carried out using descriptive statistics, classical assumption tests, and multiple linear regression analysis. The results of this study indicate that tax planning has a positive effect on earnings management. Meanwhile, deferred tax expense has no effect on earnings management. bonus compensation has no effect on earnings management. Keywords: Tax Planning, Deferred Tax Expenses, Bonus Compensation, Earnings Management Penelitian ini bertujuan untuk mengkaji pengaruh perencanaan pajak, beban pajak tangguhan dan kompensasi bonus terhadap manajemen laba pada perusahaan manufaktur sektor barang komsumsi di Bursa Efek Indonesia (BEI) periode tahun 2015-2018. Penelitian ini merupakan jenis penelitian kausal. Data yang digunakan dalam penelitian ini adalah data sekunder. Data penelitian ini diambil dari bursa efek indonesia. Populasi penelitian ini adalah seluruh Perusahaan Sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2015-2018 yaitu sebanyak 41 perusahaan. Bedasarkan metode purposive sampling, diperoleh 72 sampel. Pengelolaan data dilakukan dengan menggunakan Statistik deskriptif, Uji Asumsi Klasik, Analisis Regresi berganda. Hasil Penelitian ini menunjukan bahwa perencanaan pajak berpengaruh positif terhadap manajemen laba. Sedangkan beban pajak tangguhan tidak berpengaruh terhadap manajemen laba. kompensasi bonus tidak berpengaruh terhadap manajemen laba. Kata Kunci :Perencanaan Pajak, Beban Pajak Tangguhan, Kompensasi Bonus, Manajemen Laba
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