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PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022)

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This research aims to empirically test the influence of tax planning, deferred tax expenses and free cash flow on earnings management of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2018 - 2022. Based on the purposive sampling method, a sample of 70 companies was produced with observations. as many as 14 companies with data sources originating from financial reports. The data analysis technique uses multiple linear regression analysis with SPSS 29 program tools. The results of this research show that partially, deferred tax expenses and free cash flow have no effect on earnings management. Meanwhile, tax planning influences earnings management. Also, based on the F statistical test, tax planning, deferred tax expense and free cash flow simultaneously influence earnings management.

Availability
Inventory Code Barcode Call Number Location Status
2407002690T143894T1438942024Central Library (Referensi)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1438942024
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya.,
Collation
xix, 72 hlm.; ilus.; tab.; 28 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Perpajakan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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