Journal of Management and Bussines (JOMB)
Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)

Pengaruh Tax Planning, Beban Pajak Tangguhan, Ukuran Perusahaan dan Corporate Social Responsibility Terhadap Manajemen Laba

Fikri Azhari Ramadhani (Universitas Pembangunan Nasional “Veteran” Jawa Timur)
Tantina Haryati (Universitas Pembangunan Nasional “Veteran” Jawa Timur)

Article Info

Publish Date
18 Oct 2023

Abstract

The aim of this research is to find the influence of Tax Planning, deferred tax burden, company size, and Corporate Social Responsibility on earnings management in food and beverage sector companies listed on the Indonesia Stock Exchange. This research uses purposive sampling as a sampling approach. The conclusion is that Tax Planning and company size both have an influence on earnings management, but deferred tax burden and Corporate Social Responsibility influence earnings management. Keywords: Deferred Tax Burden, Corporate Social Responsibility, Profit Management, Tax Planning, Company Size

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Journal Info
Journal of Management and Bussines (JOMB)
Website

Abbrev

JOMB

Publisher

Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi

Subject

Description

Journal of Management and Bussines (JOMB) focus dan scopenya meliputi; Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Operasional, Manajemen Sistem Informasi, Manajemen Pajak dan, Administrasi ...