SETIAWAN, AGNES JULIANA (2024) PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, DAN AKTIVA PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang & Konsumsi Yang Terdaftar Di Bursa Efek Indonesia 2019 – 2022). S1 thesis, Universitas Mercu Buana - Menteng.
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Abstract
Penelitian ini bertujuan untuk membuktikan secara empiris tentang pengaruh perencanaan pajak, beban pajak tangguhan, dan aktiva pajak tangguhan terhadap manajemen laba. Metode pemilihan sampel dalam penelitian ini menggunakan purposive sampling dan menggunakan teknik analisis regresi linier berganda dengan objek penelitian yaitu perusahaan manufaktur sub sektor barang dan konsumsi yang terdaftar di BEI selama tahun 2019-2022. Hipotesis analisis menunjukan bahwa perencanaan pajak berpengaruh positif terhadap manajemen laba. Sedangkan beban pajak tangguhan tidak berpengaruh terhadap manajemen laba. Dan untuk aktiva pajak tangguhan berpengaruh negatif terhadap manajemen laba. This research aims to obtain empirical evidence regarding effect of tax planning, deferred tax expense, and deferred tax assets on earnings management. The object of this research is goods & consumption sector companies listed on the IDX in 2019 - 2022. This research used a purposive sampling technique and obtained 35 companies as samples. The analytical method used is multiple linear regression analysis using the SPSS 26 program. The results of this study conclude the tax planning has a positive effect on earnings management. Meanwhile, deferred tax expenses has no effect on earnings management. And deferred tax assets has a negative effect on earnings management.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43220010202 |
| Uncontrolled Keywords: | Perencanaan pajak, Beban Pajak Tangguhan, Aktiva Pajak Tangguhan terhadap Manajemen Laba. Tax Planning, Deferred Tax Expenses, Deferred Tax Assets on Earnings Management. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | NAYLA AURA RAYANI |
| Date Deposited: | 09 Aug 2024 04:25 |
| Last Modified: | 09 Aug 2024 04:25 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/90097 |
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