PENGARUH CORPORATE GOVERNANCE, TAX PLANNING DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Sektor Property Periode 2013-2017 Yang Tercatat Di Bursa Efek Indonesia)

NISA, RIA HAERRATU (2020) PENGARUH CORPORATE GOVERNANCE, TAX PLANNING DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Sektor Property Periode 2013-2017 Yang Tercatat Di Bursa Efek Indonesia). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study is to empirically examine the effect of corporate governance, tax planning, and deferred tax expense on earnings management in property companies in 2013-2017. Samples used were 17 companies using purposive sampling method. Hypothesis testing uses the simultaneous test (F test). The test results show that corporate governance consisting of the size of the board of commissioners has a positive effect on earnings management, the proportion of the independent board of commissioners has no significant effect on earnings management and the audit committee has a negative effect on earnings management, tax planning has no significant effect on earnings management, deferred tax expense no significant effect on earnings management. Keywords : Corporate Governance, Tax Planning, Deferred Tax Expense, Earning Management Tujuan dari penelitian ini adalah untuk menguji secara empiris pengaruh corporate governance, tax planning, dan beban pajak tangguhan terhadap manajemen laba pada perusahaan property tahun 2013-2017. Sampel yang digunakan sebanyak 17 perusahaan dengan menggunakan metode purposive sampling. Pengujian hipotesis menggunakan uji simultan (uji F). Hasil pengujian menununjukkan corporate governance yang terdiri dari ukuran dewan komisaris berpengaruh terhadap manajemen laba, Proporsi dewan komisaris independen tidak signifikan berpengaruh terhadap manajemen laba dan komite audit berpengaruh terhadap manajemen laba, perencanaan pajak tidak signifikan terhadap manajemen laba, beban pajak tangguhan tidak signifikan berpengaruh terhadap manajemen laba. Kata kunci : Corporate Governance, Perencanaan Pajak, Beban pajak tangguhan, manajemen laba

Item Type: Thesis (S1-Sarjana)
NIM: 43215110316
Uncontrolled Keywords: Corporate Governance, Perencanaan Pajak, Beban pajak tangguhan, manajemen laba
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara
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 > 657 Accounting/Akuntansi
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: 23 Nov 2020 04:49
Last Modified: 23 Nov 2020 04:49
URI: http://repository.mercubuana.ac.id/id/eprint/58285

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