Image of THE EFFECT OF TAX PLANNING AND DEFERRED TAX EXPENSE TOWARDS EARNING MANAGEMENT (EMPIRICAL STUDY IN INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION SECTOR IN INDONESIA STOCK EXCHANGE YEAR 2018-2020).

Skripsi

THE EFFECT OF TAX PLANNING AND DEFERRED TAX EXPENSE TOWARDS EARNING MANAGEMENT (EMPIRICAL STUDY IN INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION SECTOR IN INDONESIA STOCK EXCHANGE YEAR 2018-2020).

Penilaian

0,0

dari 5
Penilaian anda saat ini :  

Tax planning is a strategy carried out by a company in reducing the tax burden so that the tax paid in accordance with the amount that has been set and does not greatly reduce the profit of the company. This research aims to analyze the influence of tax planning, deferred tax expense variable on earning management. The object of this research is infrastructure, utilities and transportation sector services companies listed on the Indonesia Stock Exchange from 2018-2020. Using the purposive sampling method and based on certain criteria, 19 companies were selected as the sample for this study. The hypotheses were tested by using multiple linear regression analysis through Eviews 9. The result of this study show that tax planning has a effect on earning management. Then deferred tax expense has no effect on earning management.

Availability
Inventory Code Barcode Call Number Location Status
2207000525T66224T662242022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T662242022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi.,
Collation
xvii, 68 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
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