Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan dan Kepemilikan Manajerial terhadap Manajemen Laba

Muhammad Mirza Rifandy Akhbar ; Andy Kartika
Jurnal Ilmiah Komputerisasi Akuntansi 📅 2022 Vol 15, No 2 🔗 DOI: 10.51903/kompak.v15i2.916 ★ 1 Sitasi
Abstract
This study examines the effect of tax planning, deferred tax expense, deferred tax assets and managerial ownership on earnings management. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample selection used the purposive sampling method and 138 samples were obtained. The results of the research show that the variables of tax planning, deferred tax expense, deferred tax assets and managerial ownership have an effect on earnings management. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS. The test results show that tax planning, deferred tax expense, deferred tax assets and managerial ownership have a positive effect on earnings management
Keywords
Tax Planning; Deferred Tax Expense; Deferred Tax Assets; Managerial Ownership; Earnings Management
How to Cite

Muhammad Mirza Rifandy Akhbar & Andy Kartika (2022). Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan dan Kepemilikan Manajerial terhadap Manajemen Laba. Jurnal Ilmiah Komputerisasi Akuntansi, 15(2). https://doi.org/10.51903/kompak.v15i2.916

Muhammad Mirza Rifandy Akhbar; Andy Kartika, "Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan dan Kepemilikan Manajerial terhadap Manajemen Laba," Jurnal Ilmiah Komputerisasi Akuntansi, vol. 15, no. 2, 2022.

Muhammad Mirza Rifandy Akhbar; Andy Kartika. "Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan dan Kepemilikan Manajerial terhadap Manajemen Laba." Jurnal Ilmiah Komputerisasi Akuntansi, vol. 15, no. 2, 2022.

Muhammad Mirza Rifandy Akhbar; Andy Kartika. "Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan dan Kepemilikan Manajerial terhadap Manajemen Laba." Jurnal Ilmiah Komputerisasi Akuntansi 15, no. 2 (2022).

Muhammad Mirza Rifandy Akhbar & Andy Kartika (2022) 'Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan dan Kepemilikan Manajerial terhadap Manajemen Laba', Jurnal Ilmiah Komputerisasi Akuntansi, 15(2). doi: 10.51903/kompak.v15i2.916.

Muhammad Mirza Rifandy Akhbar; Andy Kartika. Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan dan Kepemilikan Manajerial terhadap Manajemen Laba. Jurnal Ilmiah Komputerisasi Akuntansi. 2022;15(2).

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