CD Skripsi

Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan, Beban Pajak Kini, Dan Perencanaan Pajak Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017)

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This study was aimed to investigate the effect of deferred tax asset, deferred tax expense, current tax expense, and tax planning on earnings management. The population of this study are manufacture companies listed on the Indonesia Stock Exchange, from 2014 to 2017. The samples of this study are all companies were selected by purposive sampling method. This study used logistic regression analysis to test whether the independent variables affect the dependent variable. The results showed that deferred tax asset had a significant effect on earnings management with p value 0.005 < 0.05. Deferred tax expenses had no significant effect on earnings management with p value 0.810 > 0.005. Current tax expense had a significant effect on earnings management with p value 0.009 < 0.05. Tax planning had no significant effect on earnings management with p value 0.471 > 0.05. Value of Nagelkerke R Square is 0.337, which means that the variability of the dependent variable can be explained by the independent variable as 33,7%, while the remaining variables 66,3% are explained variability of other variables outside this model study. Keywords: Deferred Tax Asset, Deferred Tax Expense, Current Tax Expense, Tax Planning, Earnings Management.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 119 (0067)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2019

Deskripsi Fisik

vi, 71 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 119 (0067)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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