Skripsi

PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, ASET PAJAK TANGGUHAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016–2020).

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Penilaian

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This study aims to determining how much influence deferred tax liability, tax planning, deferred tax assets and company size have on profit management. The sample in this study was chosen using purposive sampling, which resulted in thirty-two manufacturing companies listed on the Indonesian Stock Exchange for the 2016-2020 period. The data were analyzed using multiple linear regression. The results of this study indicate that simultaneously deferred tax liability, tax planning, deferred tax assets and company size have a positive effect on earnings management. Partially, deffered tax liability has a negative effect as contrasted to tax planning which has a positive effect on profit management. Furthermore, deffered tax assets show a positive effect and firm size has no effect on the profit management. Keyword: Deferred Tax Liability, Tax Planning, Deferred Tax Assets, Company Size, and Profit Management

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207003800	T79281	T792812022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T792812022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2022

Collation

xv, 73 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.46 07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perpajakan, Akuntansi Pajak
Prodi Akuntansi Keuangan

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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