Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia
Vol. 4 No. 3 (2021): INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia - Edisi Juni 2021

Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak Terhadap Manajemen Laba

Dita Rimbawati Dewi (Unknown)
Dian Anita Nuswantara (Unknown)

Article Info

Publish Date
30 Jun 2021

Abstract

This study aims to examine the effect of deferred tax expense and tax planning on earnings management. This research is a quantitative study using secondary data from financial reports and annual reports of manufacturing companies sub-sector consumer good indutry listed on the Indonesia Stock Exchange from 2014 until 2018. The sample selection uses a purposive sampling method. Data analysis techniques using multiple regression analysis with SPSS 23. The results of this study are the variable tax planning has a positive influence on earnings management. The variable deferred tax expense does not have a significant effect on earnings management because management has limitations in determining the amount of deffered tax expense.

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
849.37 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia
Website

Abbrev

jurnal-inobis

Publisher

Forum Inovasi Bisnis dan Manajemen Indonesia

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Inovasi Bisnis dan Manajemen Indonesia (INOBIS), diterbitkan oleh Pengurus Forum Inovasi Bisnis dan Manajemen Indonesia, secara berkala empat kali dalam setahun. Jurnal INOBIS bertujuan untuk menyebar luaskan hasil penelitian di bidang manajemen dan bisnis kepada para akademisi, praktisi, ...