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All Journal Jurnal Ilmiah Mahasiswa FEB Majalah Ekonomi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Sistem Informasi, Akuntansi dan Manajemen
Muhammad Habibie Al Hamzah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Sistem Informasi, Akuntansi dan Manajemen

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Perencanaan Pajak, Beban Pajak Tangguhan dan Manajemen Laba Pada Perusahaan Non Manufaktur Arief Rahman; Muhammad Habibie Al Hamzah; Dita Dwi Novitasari
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i2.635

Abstract

This study aims to determine the effect of tax planning and deferred tax burden on earnings management listed on the Indonesia Stock Exchange (IDX). The independent variables in this study are Tax Planning and Deferred Tax Burden. At the same time, the dependent variable in this study is Earnings Management. The population in this study consisted of non-manufacturing banking sector companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period, totaling 47 companies. The method of determining the research sample used purposive sampling. Based on the established criteria, the number of samples obtained was 38 companies, and the number of observations was 114. The study results show that partial tax planning and deferred tax burden have a significant effect on earnings management. In contrast, simultaneously, tax planning and deferred tax burden also have a significant effect on earnings management.
Co-Authors Arief Rahman Ayu Rizqiani Dharu Indra Dita Dwi Novitasari Fitriyah Kusuma Devi Ria Dini Apriliasari Ria Dini Apriliasari Widar Onny Kurniawan Widar Onny Kurniawan