Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan dan Perencanaan Pajak Terhadap Manajeman Laba (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016)

Kurnia, Ria and , Dr. Erma Setiawati, Ak., MM (2018) Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan dan Perencanaan Pajak Terhadap Manajeman Laba (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Abstract This research was conducted to examine the influence of current deffered tax asset deferred tax expense, and tax planning on earnings management accrual (long term discretionary). Populations used in this study is manufacture companies listed in Indonesian Stock Exchange for 2013 - 2016. The sample collection technique has been done by using purposive sampling and 50 companies have been selected as samples. The used Data analysis method is descriptive statistics and hypothesis testing using multiple linear regressions.Of the result of the testing that has been done, the wall test showed that the independent variables current deffered tax asset and deffered tax expense which has a significant influence on earnings management, while the tax planning variables did not significantly affect the earnings management accrual. Keywords : Earnings Management, Current Deffered Tax Asset, Deffered Tax Expense and Tax Planning.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Data, Informasi, Perpustakaan
Subjects:	H Social Sciences > HB Economic Theory Q Science > Q Science (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	RIA KURNIA
Date Deposited:	07 Feb 2018 06:27
Last Modified:	07 Feb 2018 06:27
URI:	http://eprints.ums.ac.id/id/eprint/59407

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