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All Journal Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
Novi Antari Yuliana
Universitas Bhayangkara Jakarta Raya
Economics, Econometrics & Finance

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Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Penghindaran Pajak Terhadap Manajemen Laba Novi Antari Yuliana; Tutty Nuryati; Elia Rossa; Nera Marinda Machdar
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 1 (2023): May
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i1.986

Abstract

Tax is a source of domestic revenue which is highly expected to exist in supporting state spending and national development. In general, a country that wants to be successful in carrying out its development must be supported by strong funding sources. Therefore, taxes are collected by the government based on law on taxpayers which is an obligation that must be fulfilled by every citizen as a form of participation in the development of their country. The type of data used in this study is quantitative data, namely research that emphasizes testing theories through measuring research variables with numbers and analyzing data using statistical procedures. The results of this study tax planning has no positive and significant effect on earnings management, deferred tax expense has a positive and significant effect on earnings management, tax evasion has a positive and significant effect on earnings management.
Co-Authors Elia Rossa Nera Marinda Machdar Nuryati, Tutty