Pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba dengan kualitas audit sebagai pemoderasi = The Effect of Tax Planning and Deferred Tax Liabilities on Earnings Management with Audit Quality as Moderating

Sari, Meliana Indah (2021) Pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba dengan kualitas audit sebagai pemoderasi = The Effect of Tax Planning and Deferred Tax Liabilities on Earnings Management with Audit Quality as Moderating. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba dengan kualitas audit sebagai pemoderasi. Penelitian ini menggunakan sampel pada perusahaan manufaktur seluruh sektor industri yang terdaftar di Bursa Efek Indonesia selama periode 2018-2020 sebanyak 57 perusahaan. Data yang digunakan adalah data dari laporan keuangan yang telah diaudit dan berakhir pada tanggal 31 Desember. Teknik pengumpulan sampel menggunakan metode purposive sampling dan alat yang digunakan dalam menganalisis adalah metode regresi berganda. Hasil penelitian menunjukkan bahwa perencanaan pajak memiliki pengaruh positif terhadap manajemen laba. Disisi lain, beban pajak tangguhan dan kualitas audit tidak memiliki pengaruh terhadap manajemen laba. Kualitas audit sebagai pemoderasi tidak mampu memperlemah pengaruh positif perencanaan pajak terhadap manajemen laba. Namun, kualitas audit sebagai pemoderasi mampu memperlemah pengaruh positif beban pajak tangguhan terhadap manajemen laba./ This study aims to examine the effect of tax planning and deferred tax expense on earnings management with audit quality as moderating. This study uses a sample of 57 manufacturing companies from all industrial sectors listed on the Indonesia Stock Exchange during the 2018-2020 period. The data used is data from financial statements that have been audited and ended on December 31. The sample collection technique used purposive sampling method and the tool used in analyzing was the multiple regression method. The results showed that tax planning has a positive effect on earnings management. On the other hand, deferred tax expense and audit quality have no effect on earnings management. Audit quality as a moderator is not able to weaken the positive effect of tax planning on earnings management. However, audit quality as a moderator is able to weaken the positive effect of deferred tax expense on earnings management

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• Pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba dengan kualitas audit sebagai pemoderasi = The Effect of Tax Planning and Deferred Tax Liabilities on Earnings Management with Audit Quality as Moderating. (deposited 10 Feb 2022 04:10) [Currently Displayed]

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