Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal LAWSUIT JURNAL PERPAJAKAN
Mohamad Husni Mohamad Husni
Universitas Bina Bangsa
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Aset Pajak Tangguhan, Profitabilitas Dan Perencanaan Pajak Terhadap Manajemen Laba Mohamad Husni Mohamad Husni; Riyanthi Idayu
"LAWSUIT" Jurnal Perpajakan Vol. 1 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.175 KB) | DOI: 10.30656/lawsuit.v1i2.5177

Abstract

This study aims to determine whetever there is the effect of deferred tax assets, profitability and tax planning on profit management in companies subsectors food and beverage companies listed on the Indonesia Stock Exchange Period 2016-2020 partially or simultaneously. In this study, the samples used were food and beverage subsector companies as many as 7 companies with financial report data for the period 2016-2020 through purposive samplingtechniques. Variabel this research is processed using instrument measuring instrument SPSS version 25.The results of the study hypothesized that deferred tax assets with the acquisition of t valuecalculate < ttable (-2,994 < -2.03693) and sig value (α) of (0.005 < 0.05), profitability t calculate < ttable (1,825 < 2.05 03693), sig (α) value of (0.078 > 0.05) tax planning t count < ttable (0.809 < 2.03693), value sig (α) of (0.425 > 0.05). Obtained value Fcount > Ftable (4,177 > 2.91) and value sig (α) of (0.014 < 0.05).
Co-Authors Riyanthi Idayu