Kusuma, Jane (2021) The effect of tax planning, deferred tax expense, deferred tax assets and company size on earnings management in food and beverages subsector companies listed in Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
The research is performed with the objective to know whether tax planning, deferred tax expense, deferred tax assets, and company size have an effect on earnings management in the food and beverage sub-sector companies registered on Indonesia Stock Exchange. The population in this research are the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015 – 2019, with a total of 33 companies. The companies used as a sample are eight companies that were determined based on the purposive sampling method, so that the total of observations in this research was 40 samples with five years of observation (2015 – 2019). This research used multiple regression methods to examine the effect of tax planning, deferred tax expense, deferred tax assets, and company size on earnings management. The results of this research indicate that tax planning and deferred tax expense do not have a partially significant effect on earnings management. While deferred tax assets have a partially significant effect on earnings management and company size has a significant negative effect on earnings management. Tax planning, deferred tax expense, deferred tax assets, and company size simultaneously have a significant effect on earnings management./Penelitian ini dilakukan dengan tujuan untuk mengetahui apakah perencanaan pajak, beban pajak tangguhan, aset pajak tangguhan dan ukuran perusahaan memberikan pengaruh terhadap manajemen laba pada perusahaan industri manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan industri manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2015 – 2019 sebesar 33 perusahaan. Perusahaan yang digunakan sebagai sampel adalah 8 perusahaan yang ditentukan berdasarkan metode purposive sampling sehingga jumlah observasi dalam penelitian ini adalah 40 sampel dengan pengamatan 5 tahun (2015 – 2019). Penelitian ini menggunakan metode regresi berganda untuk menguji pengaruh perencanaan pajak, beban pajak tangguhan, aset pajak tangguhan, dan ukuran perusahaan terhadap manajemen laba. Hasil penelitian ini menunjukkan bahwa perencanaan pajak dan beban pajak tangguhan tidak berpengaruh signifikan secara parsial terhadap manajemen laba, sedangkan aset pajak tangguhan berpengaruh signifikan secara persial terhadap manajemen laba dan ukuran perusahaan berpengaruh negatif signifikan secara pasial terhadap manajemen laba. Perencanaan pajak, beban pajak tangguhan, aset pajak tangguhan, dan ukuran perusahaan berpengaruh signifikan secara simultan terhadap manajemen laba.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | tax planning; deferred tax expense; deferred tax assets; company size; earnings management | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
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Depositing User: | Users 11768 not found. | ||||||||
Date Deposited: | 16 Aug 2021 06:40 | ||||||||
Last Modified: | 12 Jan 2022 10:05 | ||||||||
URI: | http://repository.uph.edu/id/eprint/41737 |
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