Prasetyo, Zulfikar Ade (2021) PENGARUH PERENCANAAN PAJAK, ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di BEI Periode 2015-2018). Undergraduate thesis, Universitas Stikubank.
![[thumbnail of HLM JUDUL]](/style/images/fileicons/application_pdf.png) |
PDF (HLM JUDUL)
Download (746kB) |
|
PDF (ABSTRAK)
Download (186kB) |
|
PDF (BAB 1)
Download (335kB) |
|
PDF (BAB 2)
Restricted to Repository staff only Download (560kB) |
|
PDF (BAB 3)
Restricted to Repository staff only Download (839kB) |
|
PDF (BAB 4)
Restricted to Repository staff only Download (583kB) |
|
PDF (BAB 5)
Restricted to Repository staff only Download (191kB) |
|
PDF (DAFTAR PUSTAKA)
Download (303kB) |
|
PDF (LAMPIRAN)
Restricted to Repository staff only Download (976kB) |
Abstract
Penelitian ini bertujuan untuk menguji pengaruh perencanaan pajak, aset pajak tangguhan, beban pajak tangguhan dan ukuran perusahaan terhadap manajemen laba. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2018. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode penguji yang digunakan adalah model regresi data panel yang meliputi Common Effect Model, Fixed Effect Model, dan Random Effect Model dengan menggunakan program Eviews. Penentuan yang terpilih menggunakan Uji Chow, Uji hausman, dan Uji Lagerange Multiplayer. Hasil penelitian ini menunjukkan bahwa perencanaan pajak dan beban pajak tangguhan tidak terdapat pengaruh terhadap manajemen laba. Sebaliknya, aset pajak tangguhan terdapat pengaruh positif dan tidak signifikan terhadap manajemen laba, sedangkan ukuran perusahaan terdapat pengaruh positif dan signifikan terhadap manajemen laba. This study aims to examine the effect of tax planning, deferred tax assets, deferred tax expense and company size on earnings management. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange for the 2015-2018 period. The sampling technique uses purposive sampling method. The test method used is the panel data regression model which includes the Common Effect Model, Fixed Effect Model, and Random Effect Model using the program Eviews. The determination of the selected one uses the Chow Test, Hausman Test, ada the Lagerange Multiplayer Test. The result of this study indicate that tax planning ada deferred tax expense have no effect on earnings management. Otherwise, deferred tax assets have a positive and insignificant effect on earnings management, while company size has a positive and significant effect on earnings management.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2261 NIM.16.05.52.0089 |
| Uncontrolled Keywords: | Perencanaan Pajak, Aset Pajak Tangguhan, Beban Pajak Tangguhan, Ukuran Perusahaan, Manajemen Laba |
| Subjects: | H Social Sciences > HJ Public Finance |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Farida Sri Endaryani |
| Date Deposited: | 06 May 2021 03:59 |
| Last Modified: | 06 May 2021 03:59 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/7622 |
Actions (login required)
 |
View Item |
