Latifah, Siti (2023) PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN AKTIVA PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Penelitian ini bertujuan untuk mengidentifikasi dan menguji pengaruh beban pajak tangguhan, perencanaan pajak dan aktiva pajak tangguhan terhadap manajemen laba pada perusahaan properti yang terdaftar di Bursa Efek Indonesia. data berasal dari laporan keuangan tahunan perusahaan properti yang terdaftar di Bursa Efek Indonesi (BEI) tahun 2018-2020, metode Purposive sampling terdapat 18 perusahaan yang memiliki kriteria dari 62 perusahaan yang di teliti. Metode analisis menggunakan regresi linear berganda. Hasil penelitian menemukan bahwa beban pajak tangguhan dan aktiva pajak tangguhan tidak berpengaruh terhadap manajemen laba sedangkan perencanaan pajak berpengaruh terhadapa manajemen laba.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | This study aims to determine and test the effect of deferred tax expense, tax planning and deferred tax assets on earnings management in property companies listed on the Indonesia Stock Exchange. The data comes from the annual financial reports of property companies listed on the Indonesia Stock Exchange (IDX) for 2018-2020, using a purposive sampling method, there are 18 companies that have criteria from the 62 companies studied. The analytical method uses multiple linear regression. The results of the study found that deferred tax expense and deferred tax assets had no effect on earnings management while tax planning had an effect on earnings management. | |||||||||
| Uncontrolled Keywords: | beban pajak tangguhan, perencanaan pajak, aktiva pajak tangguhan dan manajemen laba Deferred Tax Expenses, Tax Planning, Deferred Tax Assets and Profit Management. | |||||||||
| Subjects: | H Social Sciences > Public Administration H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | SITI LATIFAH | |||||||||
| Date Deposited: | 29 Jan 2024 10:06 | |||||||||
| Last Modified: | 29 Jan 2024 10:06 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/32545 |
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