PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2013 - 2017)

YULIANTI, PUTRI RANIA (2019) PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2013 - 2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is to determine the effect of tax planning, deferred tax expense and company size on the of earnings management. The object of research is the manufacturing companies sub sector food and beverage registered on the BEI the observation period of 2013 through 2017. The data used are secondary data based on annual financial reports obtained through the site www.idx.co.id. The sampling method use purposive sampling and methods of data analysis use multiple linear analysis. The results of this research indicate that the tax planning no effect significant on the earnings management. Deferred tax expense has a positive effect significant on the earning management. And for company size has a negative effect significant on the earnings management. Keywords: tax planning, deffered tax expense, company size, earnings management Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan pajak, beban pajak tangguhan dan ukuran perusahaan terhadap manajemen laba. Objek penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI dengan periode pengamatan tahun 2013 sampai tahun 2017. Data yang digunakan dalam penelitian ini yaitu data sekunder berdasarkan laporan keuangan tahunan yang diperoleh melalui situs www.idx.co.id. Metode pengambilan sampel dengan menggunakan purposive sampling dan metode analisis linier berganda. Hasil penelitian ini menunjukkan bahwa perencanaan pajak tidak berpengaruh signifikan terhadap manajemen laba, sedangkan beban pajak tangguhan berpengaruh positif signifikan terhadap manajemen laba. Dan untuk ukuran perusahaan berpengaruh negatif signifikan terhadap manajemen laba. Kata Kunci: perencanaan pajak, beban pajak tangguhan, ukuran perusahaan, manajemen laba.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 265
NIM/NIDN Creators: 43215110035
Uncontrolled Keywords: perencanaan pajak, beban pajak tangguhan, ukuran perusahaan, 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 > 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: 17 Jan 2022 08:01
Last Modified: 19 Jan 2022 02:56
URI: http://repository.mercubuana.ac.id/id/eprint/54373

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