Widyani, Khairunnisa (2023) PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (Cover + Abstrak)
Cover + Abstrak.pdf - Other Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial. Download (2MB) | Request a copy |
|
Text (BAB 1)
BAB 1.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (701kB) |
|
Text (BAB 2)
BAB 2.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (956kB) |
|
Text (BAB 3)
BAB 3.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (1MB) |
|
Text (BAB 4)
BAB 4.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (1MB) | Request a copy |
|
Text (BAB 5)
BAB 5.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (579kB) | Request a copy |
|
Text (Daftar Referensi)
DAFTAR REFERENSI.pdf - Other Available under License Creative Commons Attribution Non-commercial. Download (515kB) |
|
Text (Lampiran)
LAMPIRAN.pdf - Other Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (853kB) | Request a copy |
Abstract
Penelitian ini untuk menguji apakah pengaruh perencanaan pajak, beban pajak tangguhan, dan ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan jenis penelitian asosatif pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi linier berganda dengan Eviews versi 12. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 sampai dengan tahun 2021. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 12 perusahaan manufaktur sehingga total observasi dalam penelitian ini sebanyak 36 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi IDX: www.idx.co.id. Hasil penelitian membuktikan bahwa (1) perencanaan pajak tidak berpengaruh terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di BEI periode 2019-2021, (2) beban pajak tangguhan tidak berpengaruh terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di BEI periode 2019-2021, (3) ukuran perusahaan berpengaruh terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di BEI periode 2019-2021, (4) perencanaan pajak, beban pajak tangguhan dan ukuran perusahaan secara bersama-sama berpengaruh terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di BEI periode 2019-2021. This study is aimed to test the influence of Tax Planning, Deferred Tax Expense, and Company Size on Earnings Management in manufacturing companies that listed in Indonesian Stock Exchange (IDX) from 2019 to 2021. This research uses as associative approach, which is measured using multiple linear regression based method use Eviews version 22.00. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. Sample was determined by purposive sampling method, and get 12 manufacturing companies. So, total observation in this research are 36 observation. The data used in this study are secondary data. Data was collected by Indonesian Stock Exchange (IDX) official website: www.idx.co.id. The result are (1) Tax Planning has no significantly influence to Earnings Management in manufacturing companies that listed in Indonesian Stock Exchange (IDX) from 2019 to 2021. (2) Deferred Tax Exepense has no significantly influence to Earnings Management in manufacturing companies that listed in Indonesian Stock Exchange (IDX) from 2019 to 2021. (3) Company Size has significantly influence to Earnings Management in manufacturing companies that listed in Indonesian Stock Exchange (IDX) from 2019 to 2021. (4) Tax Planning, Deferred Tax Expense and Company Size together influence Earnings Management in manufacturing companies listed on the IDX for the period 2019-2021.
| Item Type: | Thesis (Skripsi) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Uncontrolled Keywords: | Perencanaan Pajak, Beban Pajak Tangguhan, Ukuran Perusahaan, Manajemen Laba | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen Akuntansi > Perpajakan |
||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | KHAIRUNNISA WIDYANI | ||||||||
| Date Deposited: | 04 Jan 2023 02:23 | ||||||||
| Last Modified: | 04 Jan 2023 02:23 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9288 |
Actions (login required)
 |
View Item |
