Kurniasari, Annisa Motik (2018) Pengaruh Penggunaan Basis Akrual dan Pajak Tangguhan Terhadap Manajemen Laba Dengan Perencanaan Pajak Sebagai Variabel Intervening). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui dan menjelaskan pengaruh penggunaan basis akrual dan pajak tangguhan terhadap manajemen laba dengan perencanaan pajak sebagai variabel intervening. Jenis penelitian yang digunakan adalah penelitian eksplanatori dengan pendekatan kuantitatif. Variabel dalam penelitian ini meliputi Basis Akrual (AKRU), Pajak Tangguhan (DEFERRED), Manajemen Laba (EARNING), dan Perencanaan Pajak (TAXPLAN). Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar pada website resmi Bursa Efek Indonesia dan pada periode tahun 2014-2016. Sampel yang digunakan sebanyak 162, diperoleh dari perhitungan menggunakan purposive sampling. Data diperoleh secara tidak langsung dari website resmi Bursa Efek Indonesia. Analisis yang digunakan adalah analisis deskriptif dan analisis jalur yang diolah menggunakan SmartPLS 2.0. Hasil penelitian ini menunjukkan bahwa: Basis Akrual (AKRU) berpengaruh positif terhadap Perencanaan Pajak (TAXPLAN); Basis Akrual (AKRU) berpengaruh positif terhadap Manajemen Laba (EARNING); Basis Akrual (AKRU) berpengaruh positif terhadap Manajemen Laba (EARNING) melalui Perencanaan Pajak (TAXPLAN); Pajak Tangguhan (DEFERRED) berpengaruh positif terhadap Perencanaan Pajak (TAXPLAN); Pajak Tangguhan (DEFERRED) berpengaruh positif terhadap Manajemen Laba (EARNING); Pajak Tangguhan (DEFERRED) berpengaruh positif terhadap Manajemen Laba (EARNING) melalui Perencanaan Pajak (TAXPLAN).
English Abstract
This study aims to determine and explain the effect of using accrual basis and deferred tax on earning management with tax planning as a intervening variable. The type of this research is explanatory research with quantitive approach. The variables in this study include Accrual Basis (AKRU), Deferred Tax (DEFERRED), Tax Planning (TAXPLAN), and Earning Management (EARNING). The Population in this research is all manufactur company registered in Indonesian Stock Exchange and use Finance Report. The samples are used 174 companies, obtained from calculation using purposive sampling. The analysis used descriptive analysis and path analysis which was processed by using SmartPLS 2.0 for windows. The result of the analysis show that: Accrual Basis (AKRU) has positive effect in Tax Planning (TAXPLAN); Accrual Basis (AKRU) has positive effect in Earning Management (EARNING); Accrual Basis (AKRU) has positive effect in Earning Management (EARNING) pass through Tax Planning (TAXPLAN); Deferred Tax (DEFERRED) has positive effect in Tax Planning (TAXPLAN); Deferred Tax (DEFERRED) has positive effect in Earning Management (EARNING); Deferred Tax (DEFERRED) has positive effect in Earning Management (EARNING) pass through Tax Planning (TAXPLAN).
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2018/627/051808304 |
| Uncontrolled Keywords: | Basis Akrual, Pajak Tangguhan, Perencanaan Pajak, Manajemen Laba.-Accrual Basis, Deferred Tax, Tax Planning, and Earning Management. |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 01 Apr 2019 02:58 |
| Last Modified: | 25 Oct 2021 08:39 |
| URI: | http://repository.ub.ac.id/id/eprint/162469 |
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