relation: https://eprints.untirta.ac.id/49306/
title: PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI  (Studi Empiris pada Perusahaan Consumer Non-Cyclicals tahun 2019 - 2023 di Bursa Efek Indonesia (BEI))
creator: Afrilia, Ladyta
subject: HF5601 Accounting
description: This study aims to examine the effect of tax planning and deferred tax burden on  earnings management with company size as a moderating variable. This study is a  type of quantitative research, data collected from the annual reports of consumer  non-cyclical companies listed on the Indonesia Stock Exchange in 2019-2023, with  data analysis techniques using multiple linear regression and MRA processed using  IBM SPSS Version 25 software. The results of this study are 1) tax planning has a  significant effect on earnings management 2) deferred tax burden has a significant  effect on earnings management 3) company size can moderate the effect of tax  planning on earnings management 4) company size can moderate the effect of  deferred tax burden on earnings management.
date: 2025
type: Thesis
type: NonPeerReviewed
format: text
language: en
identifier: https://eprints.untirta.ac.id/49306/1/Ladyta%20Afrilia_5552180150_CP.pdf
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identifier: https://eprints.untirta.ac.id/49306/2/Ladyta%20Afrilia_5552180150_Fulltext.pdf
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identifier: https://eprints.untirta.ac.id/49306/3/Ladyta%20Afrilia_5552180150_01.pdf
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identifier: https://eprints.untirta.ac.id/49306/4/Ladyta%20Afrilia_5552180150_02.pdf
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identifier: https://eprints.untirta.ac.id/49306/5/Ladyta%20Afrilia_5552180150_03.pdf
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identifier: https://eprints.untirta.ac.id/49306/6/Ladyta%20Afrilia_5552180150_04.pdf
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identifier: https://eprints.untirta.ac.id/49306/7/Ladyta%20Afrilia_5552180150_05.pdf
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identifier: https://eprints.untirta.ac.id/49306/8/Ladyta%20Afrilia_5552180150_Ref.pdf
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language: en
identifier: https://eprints.untirta.ac.id/49306/9/Ladyta%20Afrilia_5552180150_Lamp.pdf
identifier:   Afrilia, Ladyta  (2025) PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Consumer Non-Cyclicals tahun 2019 - 2023 di Bursa Efek Indonesia (BEI)).  S1 thesis, Universitas Sultan Ageng Tirtayasa.