RAHMATIRTA, MUHAMMAD ISA (2020) PENGARUH BEBAN PAJAK TANGGUHAN, BEBAN PAJAK KINI, DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA ( Studi Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018 ). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to test empirically the effect of Deferred Tax Expenses, Current Tax Expenses, and Tax Planning on Earning Management in Miscellaneous Industry Sector Manufacturing Companies listed on the Indonesia Stock Exchange in the 2016-2018 period. The sample of this research is a miscellaneous industry sector manufacturing company which is listed on the Indonesia Stock Exchange in the 2016-2018 period with a purposive sampling method. Data collection is carried out by downloading the financial statements of related companies on the official website of the Indonesia Stock Exchange. The results of this study indicate that the independent variable deferred tax expense significantly affects the dependent variable of Profit Management, while Current Tax Expense and Tax Planning do not have a significant effect on Earnings Management. Keywords : Deferred Tax Expense, Current Tax Expense, Tax Planning, Earnings Management Penelitian ini bertujuan untuk menguji empiris pengaruh Beban Pajak Tangguhan, Beban Pajak Kini, dan Perencanaan Pajak (Tax Planning) terhadap Manajemen Laba di Perusahaan Manufaktur sektor Aneka Industri yang terdaftar di Bursa Efek Indonesia pada periode 2016-2018. Sampel penelitian ini ada adalah Perusahaan Manufaktur sektor Aneka Industri yang terdaftar di Bursa Efek Indonesia pada periode 2016-2018 dengan metode purposive sampling. Pengumpulan data dilakukan dengan mengunduh laporan keuangan perusahaan terkait di website resmi Bursa Efek Indonesia. Hasil penelitian ini menunjukan bahwa variabel independen Beban pajak tangguhan secara signifikan mempengaruhi variabel dependen Manajemen Laba sedangkan Beban Pajak Kini dan Perencanaan Pajak tidak memiliki pengaruh signifikan terhadap Manajemen Laba. Kata Kunci : Beban Pajak Tangguhan, Beban Pajak Kini, Perencanaan Pajak, Manajemen Laba
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 20 399 |
| NIM/NIDN Creators: | 43216010191 |
| Uncontrolled Keywords: | Beban Pajak Tangguhan, Beban Pajak Kini, Perencanaan Pajak, Manajemen Laba |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 15 Aug 2022 04:54 |
| Last Modified: | 22 Aug 2022 03:59 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/67638 |
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