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All Journal Jurnal Pajak Vokasi (JUPASI)
Ambar Tri Utami
Universitas Pamulang
Social Sciences

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Pengaruh Perencanaan Pajak Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Makanan dan Minuman Yang terdaftar Di Bursa Efek Indonesia Tahun 2017 – 2021) Ambar Tri Utami; Dinar Ambarita
Jurnal Pajak Vokasi (JUPASI) Vol 4, No 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i2.2586

Abstract

This study aims to test and prove empirically the effect of tax planning on earnings management with firm size as a moderating variable. This research was conducted on Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2017-2021 Period. The type of research used is quantitative. The population in this study is the annual financial report from the period 2017 to 2021, which is as many as 65 which are the samples in this study. This study uses a quantitative approach with purposive sampling in sampling. Statistical testing using Eviews 9. The results of this study indicate that Tax Planning has a partial effect on Earnings Management and Company Size can moderate the relationship between Tax Planning and Earnings Management.
Co-Authors Dinar Ambarita