Rafsani, Alifdhia (2019) PENGARUH BEBAN PAJAK TANGGUHAN, PROFITABILITAS DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur Sub Otomotif dan komponen yang Terdaftar di BEI Periode 2013-2017). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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PENGARUH BEBAN PAJAK TANGGUHAN, PROFITABILITAS DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA.pdf Restricted to Registered users only Download (3MB) |
Abstract
This study aims to analyze the effect of Deferred Tax Expenses, Profitability, and Tax Planning on Earnings Management. Deferred tax expense is measured by dividing the amount of deferred tax expense with the total assets of the previous year, profitability is measured by the Return On Asset formula by dividing the company's net profit by total assets, tax planning is measured by a tax retention rate proxy, leverage is measured using the debt to equity, and earnings management were measured using the modified Jones model. The sample in this study were 13 companies, and the sample used in this study was the Automotive and Component Sub Sector Manufacturing company listed on the Indonesia Stock Exchange during 2013-2017. The statistical method used is multiple regression analysts. The results of the study prove that, Deferred tax expense and profitability have a significant negative effect on earnings management. However, tax planning does not affect earnings management Keywords: Deferred Tax Expenses, Profitability, Tax Planing, Earnings Management, Leverage, Return On Asset
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menganalisis pengaruh Beban Pajak Tangguhan, Profitabilitas, dan Perencanaan Pajak Terhadap Manajemen Laba. Beban pajak tangguhan di ukur dengan membagi jumlah beban pajak tangguhan dengan total aset tahun sebelumnya, profitabilitas di ukur dengan rumus Return On Asset dengan membagi laba bersih perusahaan dengan total aset, perencanaan pajak di ukur dengan proksi tax retention rate, leverage diukur menggunakan rasio debt to equity, dan manajemen laba diukur menggunakan model jones modifikasi. Sampel dalam penelitian ini adalah sebanyak 13 perusahaan, dan sampel yang digunakan dalam penelitian ini adalah perusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang terdaftar di Bursa Efek Indonesia selama tahun 2013-2017. Metode statistik yang digunakan adalah analis regresi berganda. Hasil penelitian membuktikan bahwa, Beban pajak tangguhan dan profitabilitas berpengaruh negatif signifikan terhadap manajemen laba.Namun perencanaan pajak tidak berpengaruh terhadap manajemen laba Kata kunci: Beban Pajak Tangguhan, Profitabilitas, Perencanaan Pajak, Manajemen Laba, Leverage | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Admin Eprints Untirta | |||||||||
| Date Deposited: | 18 Oct 2021 03:37 | |||||||||
| Last Modified: | 18 Oct 2021 03:37 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/3102 |
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