Image of PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA.

Skripsi

PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA.

Penilaian

0,0

dari 5
Penilaian anda saat ini :  

Earnings management practices can be detected using a tax planning approach and deferred tax expense. Testing the effect of tax planning and deferred tax expense on earnings management in financial sector companies listed on the Indonesia Stock Exchange was the purpose of this study. The number of samples taken from this study was 33 financial sector companies listed on the Indonesia Stock Exchange from 2016 to 2020. The method used for data collection was purposive sampling. The analysis technique in this study was the multiple linear regression analysis methods. Based on the analysis, the results showed that tax planning had a significant effect on earnings management while deferred tax expense did not have a significant effect on earnings management.

Availability
Inventory Code Barcode Call Number Location Status
2207003526T77775T777752022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T777752022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xvi, 65 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Akuntansi Perpajakan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

File Attachment
Comments
You must be logged in to post a comment