Prihatiningsih, Tyan Panca Ayu (2019) Pengaruh Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh beban pajak tangguhan dan perencanaan pajak terhadap manajemen laba. Objek penelitian ini adalah perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2015-2017. Pemilihan sampel ditentukan berdasarkan metode purposive sampling. Sampel yang digunakan dalam penelitian ini adalah 47 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2015-2017, melaporkan dan mempublikasikan laporan keuangan dalam satuan Rupiah, yang telah diaudit oleh auditor independen per 31 Desember, berisi data mengenai kriteria variabel, dan mempunyai scaled earning change dalam range 0 – 0,06 dan -0,09 – 0. Teknik analisis data yang digunakan yaitu statistik deskriptif dan metode regresi logistik. Berdasarkan hasil analisis ditemukan bahwa beban pajak tangguhan tidak berpengaruh secara signifikan terhadap probabilitas perusahaan melakukan manajemen laba dan perencanaan pajak tidak berpengaruh secara signifikan terhadap manajemen laba.
English Abstract
This research aims to test the influence of deffered tax expense and tax planning on earnings management. The object of this research are manufacturing companies registered in Indonesia Stock Exchange in 2015-2017 and the sample was selected by using purposive sampling method. Moreover, the sample that was used in this research were 47 manufacturing companies registered that were as follows: 1. Registered in Indonesia Stock Exchange in 2015-2017; 2. Reporting and publishing financial reports in Rupiah unit that has been audited by independent auditor per December 31; 3. Containing the data about deffered tax expense and; 4. Having a scaled earning change in the range of 0,06 and -0,09 – 0. Furthermore, the descriptive statistics and logistic regression method were selected as the techniques to analyze the data. The results of the research show that the deffered tax expense has no significant influence on the probability of the company that establish the earnings management and also the tax planning has no significant influence on earnings management.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FEB/2019/77/051903514 |
| Uncontrolled Keywords: | beban pajak tangguhan, perencanaan pajak, manajemen laba./deferred tax expense, tax planning, earnings management |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 16 Jul 2020 04:17 |
| Last Modified: | 16 Jul 2020 04:17 |
| URI: | http://repository.ub.ac.id/id/eprint/170381 |
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