CD Skripsi

PengaruhPerencanaan Pajak, Aset Pajak Tangguhan, Beban Pajak Tangguhan, Leverage, Dan Ukuran Perusahaan TerhadapManajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang TerdaftarDi Bursa Efek Indonesia Periode 2019-2021)

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ABSTRACT
This study aims to determine the effect of Tax Planning, Deferred Tax
Assets, Deferred Tax Burden, Leverage, and Company Size on Profit Management
(Empirical Study on Manufacturing Companies listed on the Indonesia Stock
Exchange in 2019-2021).
The population in this study is all manufacturing companies listed on the
Indonesia Stock Exchange in 2019-2021. The sample in this study amounted to 69
companies studied for 3 years, so that the total sample amounted to 207. The
sampling used in this study used the purposive sampling method, while the data
processing method used in this study was multiple linear regression analysis using
SPSS software version 26 to process data.
The results of this study show that the Tax Planning variable has an effect
on Profit Management with a significant value of 0.045 < 0.05. Deferred Tax Assets
have no effect on Profit Management with a significant value of 0.339 > 0.05.
Deferred Tax Expense affects Profit Management with a significant value of 0.001
< 0.05. Leverage affects Profit Management with a significant value of 0.000 <
0.05. Company Size affects Profit Management with a significant value of 0.003 <
0.05.
Keywords: Tax planning, Deferred Tax Assets, Deferred Tax Burden, Leverage,
Company Size

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902124957

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902124957

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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