Rahmadhini, Windy Saumi (2021) Pengaruh insentif pajak terhadap manajemen laba pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2019. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Tujuan dari dibuatnya penelitian ini adalah untuk menguji faktor-faktor potensial yang diduga dapat mempengaruhi tingkah laku manajemen laba. Variabel independen dalam penelitian ini adalah insentif pajak dengan proksi perencanaan pajak, aktiva pajak tangguhan dan beban pajak kini. Sementara variabel dependennya adalah manajemen laba. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2019. Pengambilan sampel pada penelitian ini menggunakan metode puposive sampling dengan diperoleh 38 perusahaan yang memenuhi kualifikasi. Metode analisis menggunakan analisis statistik deskriptif, uji normalitas, uji regresi linier berganda dan uji hipotesis dengan bantuan sistem aplikasi SPSS. Hasil penelitian menunjukan bahwa perencanaan pajak memiliki pengaruh signifikan dan positif terhadap manajemen laba, sedangkan aktiva pajak tangguhan dan beban pajak kini tidak memiliki pengaruh yang signifikan terhadap manajemen laba. / The purpose of this study is to examine potential factors that are thought to influence earnings management practices. The independent variable in this study is tax incentives with proxies of tax planning, deferred tax assets and current tax expense, while the dependent variable is earnings management. The population in this study is manufacturing companies in the consumer goods industry sector, which were listed in the Indonesia Stock Exchange (IDX) in 2017-2019. This study used purposive sampling method with obtained 38 companies that meet the qualifications. The method that used in this study is descriptive statistical analysis, normality test, multiple linear regression test and hypothesis testing with the help of the SPSS application system. The results showed that tax planning has a significant and positive effect on earnings management, while deferred tax assets and current tax expenses do not have a significant effect on earnings management.
Item Type: | Thesis (Bachelor) | ||||||||
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Additional Information: | SK 12-17 RAH p ; 31001000249293 | ||||||||
Uncontrolled Keywords: | insentif pajak; perencanaan pajak; aktiva pajak tangguhan; beban pajak kini; manajemen laba | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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Depositing User: | Users 8411 not found. | ||||||||
Date Deposited: | 01 Mar 2021 03:24 | ||||||||
Last Modified: | 04 Feb 2022 08:12 | ||||||||
URI: | http://repository.uph.edu/id/eprint/24676 |
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