Hermanto, Kezia Phoebe Gloria (2022) Analisis Perencanaan Pajak dan Asset Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia = Analysis of the Effect of Tax Planning and Determined Tax Assets on Profit Management in Food and Beverage Companies Listed On the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh perencanaan pajak dan asset pajak tangguhan terhadap manajemen laba. Data yang digunakan merupakan perusahaan yang terdaftar dalam Bursa Efek Indonesia (BEI), kemudian data perusahaan tersebut diambil dari S&P Capital IQ dan web resmi perusahaan, yang kemudian akan diolah dengan menggunakan SPSS. Pengukuran manajemen laba yang digunakan dalam penelitian ini adalah modified jones model. Kemudian untuk perencanaan pajak pengukuran menggunakan tax retention rate dan untuk asset pajak tangguhan pengukuran yang digunakan dalam penelitian ini adalah CAPT yaitu dengan membagi delta deffered tax asset dengan deffered tax asset pada tahun tersebut. Dalam penelitian ini menggunakan 118 data perusahaan yang terdiri dari 30 perusahaan dan 4 periode akuntansi. Hasil dari penelitian ini adalah (1) perencanaan pajak berpengaruh terhadap manajemen laba dan (2) asset pajak tangguhan tidak berpengaruh terhadap manajemen laba. / This study aims to determine the effect of tax planning and deferred tax assets on earnings management. The data used are companies listed on the Indonesia Stock Exchange (IDX), then the company data is taken from S&P Capital IQ and the company's official website, which will then be processed using SPSS. The measurement of earnings management used in this study is the modified Jones model. Then for tax planning the measurement uses the tax retention rate and for deferred tax assets the measurement used in this study is CAPT, namely by dividing the delta of deferred tax assets with deferred tax assets in that year. In this study using 118 company data consisting of 30 companies and 4 accounting periods. The results of this study are (1) tax planning has an effect on earnings management and (2) deferred tax assets have no effect on earnings management.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | Perencanaan pajak; Asset pajak tangguhan; 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 4393 not found. | ||||||||
Date Deposited: | 11 Jan 2022 07:19 | ||||||||
Last Modified: | 11 Jan 2022 07:19 | ||||||||
URI: | http://repository.uph.edu/id/eprint/44236 |
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