Skripsi
PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, DAN ASET PAJAK TANGGUHAN TERHADAP MANAJAMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022).
his study aims to examine the effect of deferred tax expense, tax planning, and deferred tax asset on earnings management. The population in this study are manufacturing companies listed on Indonesia Stock Exchange for the 2018-2022 period. This research is quantitative research with the sampling technique used is purposive sampling with a total sample of 35 companies for 5 years the total sample of observations is 175 samples. The analytical method used is multiple linear regression analysis with SPSS 23 software tools. The results of this study indicate that deferred tax expense and tax planning variables have an effect but in a negative direction on earnings management, while deferred tax assets has a positive direction on earnings management.
Inventory Code | Barcode | Call Number | Location | Status |
---|---|---|---|---|
2407001502 | T137852 | T1378522023 | Central Library (Referens) | Available but not for loan - Not for Loan |
No other version available