CD Tesis

Pengaruh Beban Pajak Tangguhan, Beban Pajak Kini, Dan Perencanaan Pajak Terhadap Praktik Manajemen Laba

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This study aimed to determine: (1) the effect of deferred tax expense on earnings management (2) the effect of current tax expenses on earnings management, (3) and the effect of tax palnning on earnings management, The population in this study are 144 manufacture company listed on BEI . The samples used purposive sampling, because observations obtained this study 144 (4 years). Data Analysis conducted by SPSS version 21.0 The method of analysis used in this study is multiple linear regression analysis.
The results of this study indicate that (1) the deferred tax expense, and current tax expense have influence on earnings management, (2) tax planning does affect earnings management,
Keywords: Earning Management, Deffered Tax Expense, Current Tax Expense, tax Planning,

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 219 (0016)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2019

Deskripsi Fisik

xii, 120 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 219 (0016)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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