Skripsi
PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA.
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.
Inventory Code | Barcode | Call Number | Location | Status |
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2207003526 | T77775 | T777752022 | Central Library (Referens) | Available |
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