Prasetyo, Chyntia (2022) The impact of tax planning and deferred tax expense toward earnings management at trade, services and investment companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
This research is conducted with purpose to know whether tax planning and
deferred tax expense have impact on earning management in trade, services and
investment companies registered in Indonesia Stock Exchange.
Population in this research is trade, services and investments companies in
Indonesia Stock Exchange for year 2018-2020 in amount of 164 companies. The
company used as the sample is 38 companies with the amount of research data is
114 data for period 2018-2020. Data analysis method implemented in this research
is multiple linear regression analysis method.
There are some conclusions of this research. Tax planning has no significant
impact partially on earning management at trade, services and investments
companies on the Indonesia Stock Exchange. Deferred tax has significant impact
partially on earning management at trade, services and investments companies on
the Indonesia Stock Exchange. Tax planning and deferred tax have significant
impact simultaneously on earning management at trade, services and investments
companies in Indonesia Stock Exchange / Penelitian ini dilakukan dengan tujuan untuk mengetahui apakah
perencanaan pajak dan beban pajak tangguhan memiliki pengaruh terhadap
manajemen laba pada perusahaan perdagangan, jasa dan investasi yang terdaftar
di Bursa Efek Indonesia.
Populasi dalam penelitian ini adalah perusahaan perdagangan, jasa dan
investasi di Bursa Efek Indonesia pada tahun 2018-2020 sebesar 164 perusahaan.
Perusahaan yang digunakan sebagai sampel adalah 38 perusahaan dengan jumlah
data penelitian sebanyak 114 data untuk periode 2018-2020. Metodeanalisis yang
digunakan dalam penelitian ini adalah metode analisis regresilinear berganda .
Terdapat beberapa kesimpulan dari penelitian ini. Perencanaan pajaktidak
memiliki pengaruh yang signifikan secara parsial terhadap manajemen labapada
perusahaan perdagangan, jasa dan investasi di Bursa Efek Indonesia. Beban pajak
tangguhan memiliki pengaruh signifikan secara parsial terhadap manajemen laba
pada perusahaan perdagangan, jasa dan investasi di Bursa Efek Indonesia.
Perencanaan pajak dan beban pajak tangguhan memiliki pengaruh signifikan
secara simultan terhadap manajemen laba pada perusahaan perdagangan, jasa
dan investasi di Bursa Efek Indonesia.
Item Type: | Thesis (Bachelor) |
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Creators: | Creators NIM Email ORCID Prasetyo, Chyntia NIM00000022807 chyntiaaap@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Satria, Frinan NIDN0118099201 frinan.satria@lecturer.uph.edu |
Uncontrolled Keywords: | tax planning; deferred tax expense; earning 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 |
Depositing User: | Users 28914 not found. |
Date Deposited: | 23 Feb 2023 02:35 |
Last Modified: | 23 Feb 2023 02:35 |
URI: | http://repository.uph.edu/id/eprint/54692 |