Skripsi

PENGARUH INSENTIF PAJAK TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019)

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Penilaian

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This study aims to examine whether tax planning and deferred tax liability affect earning management in food and beverage companies listed on the IDX. The data in this study used a quantitative descriptive method. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange for the period 2016-2019. Testing the research hypothesis using multiple linear regression analysis techniques and Moderating Regression Analysis (MRA) using SPSS Version 22. The results of this study prove that tax planning has no effect on earnings management. Meanwhile, deferred tax liability has a positive effect on earnings management in food and beverage companies listed on the IDX. Keywords : Tax Incentives, Tax Planning, Deferred Tax Liability, Earning Management

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107001559	T56949	T569492021	Central Library (REFERENSI)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T569492021

Publisher

Inderalaya : Fakultas Ekonomi Universitas Sriwijaya., 2021

Collation

xx, 64 hlm.; ilus., tab.: 28 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi
Manajemen Laba

Specific Detail Info

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Statement of Responsibility

EM

Other version/related

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