Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016)

Ningsih, Fatimatu Cahya and , Dr. Erma Setiawati MM, CA (2018) Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This research is meant to find out the influence of deferred tax assets, deferred tax expense and tax planning on earnings management to the manufacturing companies which are listed in Indonesia Stock Exchange during the 2013-2016 periods.The research method is quantitative research methods. The data is secondary data. The sample have been selected by using purposive sampling method. In order to test the hypothesis, this study is done by using the multiple linear regressions analysis. Based on the results of multiple linear regression analysis with the significance of 5%, this research shows that: (1) deffered tax assets variable did not significanly affect the earnings management, (2) deferred tax expense variable did not significanly affect the earnings management and (3) tax planning has significant influence to the earnings management. Keywords: Deferred Tax Assets, Deferred Tax Expense, Tax Planning and Earnings Management

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Data, Informasi, Perpustakaan
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	FATIMATU CAHYA NINGSIH
Date Deposited:	07 Feb 2018 08:28
Last Modified:	07 Feb 2018 08:28
URI:	http://eprints.ums.ac.id/id/eprint/59605

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