Pandu Winoto, Dafid (2019) ANALISIS KEMAMPUAN ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN, AKRUAL DAN PERENCANAAN PAJAK DALAM MEMPREDIKSI INDIKASI PRAKTIK MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2013 – 2017). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (COVER + ABSTRAK)
COVER.pdf Available under License Creative Commons Attribution Non-commercial. Download (1MB) |
|
Text (BAB 1)
I.pdf Available under License Creative Commons Attribution Non-commercial. Download (326kB) |
|
Text (BAB 2)
II.pdf Available under License Creative Commons Attribution Non-commercial. Download (532kB) |
|
Text (BAB 3)
III.pdf Available under License Creative Commons Attribution Non-commercial. Download (583kB) |
|
Text (BAB 4)
IV.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (518kB) |
|
Text (BAB 5)
V.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (104kB) |
Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui : kemampuan aset pajak tangguhan, beban pajak tangguhan, akrual, dan perencanaan pajak dalam memprediksi indikasi terjadinya manajemen laba pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi periode 2013 – 2017. Penelitian ini menggunakan jenis penelitian asosiatif pendekatan kuantitatif. Populasi dalam penelitian ini adalah Perusahaan Manufaktur Sektor Industri Barang Konsumsi periode 2013 – 2017 dengan jumlah populasi 47 Perusahaan Manufaktur Sektor Industri Barang Konsumsi dan diperoleh sampel sebanyak 14 perusahaan. Metode analisis data yang digunakan adalah regresi logistik dengan SPSS 24 yang menggunakan tingkat signifikansi 0,05. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX : www.idx.co.id. Hasil penelitian ini menunjukkan bahwa aset pajak tangguhan (Deferred Tax Asset), akrual (Accrual) dan perencanaan pajak (Tax Planning) memiliki kemampuan untuk mendeteksi indikasi terjadinya manajemen laba (Earnings Management) pada perusahaan manufaktur sektor barang konsumsi periode 2013 – 2017. Sedangkan, beban pajak tangguhan (Deferred Tax Expense) tidak mampu mendeteksi indikasi terjadinya manajemen laba. Kemampuan beban pajak tangguhan dalam menjelaskan fenomena manajemen laba masih rendah, yang berarti masih banyak faktor di luar persamaan yang mempengaruhi probabilitas perusahaan melakukan manajemen laba. Kata Kunci :Aset Pajak Tangguhan, Beban Pajak Tangguhan, Akrual, Perencanaan Pajak, Manajemen Laba ABSTRACT The purpose of this study was to determine: The effect of deferred tax asset, deferred tax expense, accrual and tax planning of earning management on company manufacturing industrial sector goods consumption period 2013 – 2017. This study uses an associative type of research. The population in this study was the Manufacturing Industry Consumption Industry Sector for the period 2013 - 2017 with a population of 47 Manufacturing Companies in the Consumer Goods Industry Sector and obtained a sample of 14 companies. The data analysis method used is logistic regression with SPSS 24 which uses a significance level of 0.05. The data used in this study include secondary data. Techniques for collecting data using the official method through the official IDX website: www.idx.co.id. The results of this study indicate that deferred tax assets (Deferred Tax Assets), accruals (Accruals) and tax planning (Tax Planning) have the ability to support the implementation of earnings management, the period 2013 - 2017. Meanwhile, the deferred tax expense (Deferred Tax Cost) is not able to promote an indication of management profit. Deferred tax expense factor in explaining the phenomenon of earnings management is still low, which means there are still many factors outside the equation Keywords: Deferred Tax Asset, Deferred Tax Expense, Accrual, Tax Planning, Earning Management
| Item Type: | Thesis (Skripsi) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 16 Nov 2021 03:03 | ||||||||
| Last Modified: | 16 Nov 2021 03:03 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5862 |
Actions (login required)
 |
View Item |
