Skripsi

PENGARUH PERENCANAAN PAJAK, UKURAN PERUSAHAAN, DAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017-2020

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Penilaian

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Tax planning is one of the methods to minimize the tax expense. In general, tax planning refers to planning business process and taxpayer transactions so that tax liability can be minimized. This research aims to analyze the influence of tax planning, firm size, and independent commissioners on earnings management. The object of this research is property & real estate companies listed on the Indonesia Stock Exchange from 2017-2020. Using the purposive sampling method and based on certain criteria, 12 companies were selected as the sample for this study. The hypotheses were tested by using multiple linear regression analysis through SPSS 28. The result of this study show that tax planning has a positive effect on earnings management. Then firm size has a negative effect on earnings management and independent commissioners has a negative effect on earnings management.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107001520	T57675	T576752021	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T576752021

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2021

Collation

xx, 66 hlm. : ilus. ; 28 cm

Language

Indonesia

ISBN/ISSN

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Classification

336.207

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Pajak dan perpajakan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

DS

Other version/related

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