PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN BASIS AKRUAL TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2018)

YUNITA, INDRI (2020) PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN BASIS AKRUAL TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine and analyze empirically that the defrerred tax expens, tax planning, and accrual basis have an effect on earnings management. Earnings management is a serious problem faced by all stakeholders in a company as well as academics and accounting practitioners. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. This research was conducted using secondary data, which are financial reports on manufacturing companies listed on the Indonesia Stock Exchange. Purposive sampling method resulted 32 manufacturing companies for period of the 2016 - 2018 were selected as the research samples. Earnings management in this study is measured using the Modified Jones Model. The results of this study indicate that the variable deferred tax expense and tax planning have insignificant effect on earnings management and the accrual basis has a significant effect on earnings management. Keywords : accrual basis, deferred tax expense, earnings management, tax planning. Penelitian ini bertujuan untuk mengetahui dan menganalisa secara empiris bahwa beban pajak tanguhan, perencanaan pajak, dan basis akrual berpengaruh terhadap manajemen laba. Manajemen laba merupakan suatu permasalahan serius yang dihadapi oleh para pemangku kekuasaan di suatu perusahaan maupun akademisi dan praktisi akuntansi. Objek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016 – 2018. Penelitian ini dilakukan dengan menggunakan data sekunder yatu laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Dari metode purposive sampling terpilih sebanyak 32 perusahaan manufaktur periode 2016 – 2018 sebagai sampel penelitian. Manajemen laba dalam penelitian ini diukur dengan menggunakan Modified Jones Model. Hasil dari penelitian ini menunjukkan bahwa variabel beban pajak tangguhan dan perencanaan pajak tidak berpengaruh signifikan terhadap manajemen laba, sedangkan variabel basis akrual berpengaruh signifikan terhadap manajemen laba. Kata kunci : basis akrual, beban pajak tangguhan, manajemen laba, perencanaan pajak.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216110342
Uncontrolled Keywords: basis akrual, beban pajak tangguhan, manajemen laba, perencanaan pajak.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.1 Nontax Revenues/Penghasilan Negara Bukan Pajak
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: 11 Sep 2023 07:35
Last Modified: 11 Sep 2023 07:35
URI: http://repository.mercubuana.ac.id/id/eprint/80674

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