ANTI, MELASARI (2021) PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN PENGHINDARAN PAJAK TERHADAP MANAJEMEN LABA (Studi Kasus pada Perusahaan Non-Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019). Skripsi thesis, STIE Mandala.

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Abstract

THE EFFECT OF TAX PLANING, DEFERRED TAX EXPENSE AND TAX AVOIDANCE ON EARNINGS MANAGEMENT (CASE STUDY OF NON-MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCANGE 2015-2019) Accounting Study Program STIE Mandala Jember The company is responsible for managing the profits generated during a certain period to be used as a reference for the following year and used as a basis for decision making. Profit is also one of the factors to attract investors to the company's shares so that the company tries its best to present a good and proportional profit. The company's desire to maximize profits is sometimes the motivation for management to practice Earnings Management. This study aims to examine the effect of tax planning, deferred tax expense and tax avoidance on earnings management actions. The measurement of earnings management in this study uses the Jones Modified Model with the study population, namely nonmanufacturing companies in the financial sector and the property sector listed on the Indonesia Stock Exchange in 2015-2019 a total of 182 companies. The sampling technique was done by using purposive sampling technique as many as 7 companies.The data analysis method used is Multiple Linear Regression using the SPSS 20 for windows program. The results showed that Tax Planning, Deferred Tax Expenses and Tax Avoidance simultaneously and partially had an effect but not significant on earnings management. Keywords: Profit Management, Tax Planning, Deferred Tax Expenses, Tax Avoidance.

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	13 Apr 2022 06:55
Last Modified:	13 Apr 2022 06:55
URI:	http://repo.itsm.ac.id/id/eprint/609

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