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All Journal Mulia Pratama Jurnal Ekonomi dan Bisnis
Uswatun Khasanah
Universitas Bhayangkara
Economics, Econometrics & Finance

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Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Beban Pajak Kini Terhadap Manajemen Laba: Studi Empiris Perusahaan Manufaktur Sub Sektor Industri yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2019—2021 Bernadetta Erika Tambunan; Tutty Nuryati; Uswatun Khasanah
Mulia Pratama Vol 2 No 1 (2022): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.873 KB) | DOI: 10.1234/mpjeb.v2i1.175

Abstract

This study reviews the effect of tax planning, deferred tax expense and current tax expense on earnings management. The purpose of writing this article is to build a hypothesis on the influence between variables for use in further research. The results of this literature review article are: Tax planning has an effect on earnings management, Deferred tax expense has an effect on earnings management, and Current tax burden has an effect on earnings management.
Co-Authors Bernadetta Erika Tambunan Nuryati, Tutty