LAWSUIT JURNAL PERPAJAKAN
Vol. 2 No. 1 (2023)

Faktor – Faktor Fundamental Dan Beban Pajak Tangguhan Dalam Memengaruhi Manajemen Laba

Arry Eksandy (Universitas Pembangunan Jaya)
Riski Ulan Sari (Universitas Muhammadiyah Tangerang)

Article Info

Publish Date
02 May 2023

Abstract

The purpose of this study is to determine the influence of the company's fundamental factors, namely profitability and company size, as well as the burden of deferred taxes on earning management The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2021 a total of 154 companies. The sampling technique uses purposive sampling technique. The analysis method used is panel data regression. The results showed that the profitability variable had a significant negative effect on earning management, the deferred tax expense variable had a significant positive effect on earning management, while the company size variable had no effect on earning management.

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Journal Info
LAWSUIT JURNAL PERPAJAKAN
Website

Abbrev

JUMA

Publisher

Universitas Serang Raya

Subject

Economics, Econometrics & Finance

Description

Lawsuit perpajakan diterbitkan oleh program studi Akuntansi Fakultas Ekonomi dan Binis Universitas Serang Raya dengan ISSN 28280709 dan terbit 2 kali dalam 1 tahun yaitu April dan ...