Pengaruh Beban Pajak Tangguhan Dan Beban Pajak Kini Terhadap Manajemen Laba Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia

Hermanto, Kevin (2017) Pengaruh Beban Pajak Tangguhan Dan Beban Pajak Kini Terhadap Manajemen Laba Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Other thesis, Universitas Katolik Musi Charitas.

	Text EA-2017-131003-cover.pdf Download (179kB)
	Text EA-2017-131003-abstract.pdf Download (163kB)
	Text EA-2017-131003-tableofcontent.pdf Download (1MB)
	Text EA-2017-131003-chapter1.pdf Download (1MB)
	Text EA-2017-131003-chapter2.pdf Restricted to Repository staff only Download (1MB) | Request a copy
	Text EA-2017-131003-chapter3.pdf Restricted to Repository staff only Download (2MB) | Request a copy
	Text EA-2017-131003-chapter4.pdf Restricted to Repository staff only Download (3MB) | Request a copy
	Text EA-2017-131003-conclusion.pdf Download (352kB)
	Text EA-2017-131003-reference.pdf Download (728kB)
	Text EA-2017-131003-attachment.pdf Restricted to Repository staff only Download (1MB) | Request a copy
	Text EA-2017-131003-complete.pdf Restricted to Repository staff only Download (2MB) | Request a copy
	Text EA-2017-131003-summary_id.pdf Restricted to Repository staff only Download (675kB) | Request a copy

Abstract

The purpose of this study is to examine the influence of deferred tax expense and current tax expense to profit management. The variables tested in this study are deferred tax expense and current tax expense. The sampels in this study are 39 samples banking sector companies listed on the Indonesia Stock Exchange (BEI) in 2012-2016. While the method of determining the sample using purposive sampling. The variables were then tested using multiple linear regression with a significance level of 5%. The result showed that deferred tax expense had a negative effect on profit management, while current tax expense had a positive effect on profit management.

Actions (login required)

View Item