Pengaruh perencanaan pajak (tax planning) terhadap manajemen laba akrual

Ramadhan, Ilham Fajrin (2023) Pengaruh perencanaan pajak (tax planning) terhadap manajemen laba akrual. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui ada tidaknya pengaruh perencanaan pajak (tax planning) terhadap manajamen laba akrual. Penelitian ini menggunakan metode kuantitatif asosiatif. Data yang digunakan adalah data sekunder berupa data laporan keuangan yang telah dipublikasi dan diaudit oleh setiap perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2015-2021. Teknik pengambilan sampel dengan teknik purposive sampling, dimana dari 118 perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2021, dan diperoleh 49 perusahaan sektor consumer non-cyclicals yang memenuhi ketentuan penelitian selama 7 tahun sehingga jumlah sampel pada penelitian ini sebanyak 343 sampel. Analisa data yang dipakai dengan menggunakan regresi linear berganda dengan metode Ordinary Least Square (OLS) dengan bantuan software Eviews 12. Hasil penelitian menunjukan bahwa perencanaan pajak (tax planning) tidak berpengaruh terhadap manajamen laba akrual. Secara simultan hasil dari penelitian ini menunjukkan bahwa perencanaan pajak (tax planning) berpengaruh terhadap manajamen laba akrual./This research aims to determine whether there is an influence of tax planning on accrual earning management. This research uses associative quantitative methods. The data used is secondary data in the form of financial report data that has been published and audited by each non-cyclical consumer sector company listed on the Indonesia Stock Exchange (BEI) for the 2015-2021 period. The sampling technique was purposive sampling, where from 118 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2015-2021 period, 49 non-cyclical consumer sector companies were obtained which met the research requirements for 7 years so that the number of samples in the research This is a total of 343 samples. Data analysis was used using multiple linear regression with the Ordinary Least Square (OLS) method with the help of Eviews 12 software. The research results showed that tax planning had no effect on accrual earning management. Simultaneous, the results of this research show that tax planning has an effect on accrual earning management.

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