Pengaruh Perencanaan Pajak Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2014-2016

Achmad, Abdurrahman (2017) Pengaruh Perencanaan Pajak Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2014-2016. Other thesis, Universitas Katolik Musi Charitas.

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Abstract

The research was purposed to find out the influence of tax planning and deferred tax expense to the earnings management by manufacturing company on Indonesian Stock Exchange. The population of this research is manufacturing companies consecutive listed on research period on Indonesian Stock Exchange. By using purposive sampling, sample were taken from the study is including 56 companies with research periodic for 3 years (2014-2016). The results showed that tax planning has a positive effect on earnings management and deferred tax expense negatively affect earnings management.

Item Type: Thesis (Other)
Additional Information: Skripsi Lengkap dapat dibaca di Ruang Referensi Perpustakaan UKMC Kampus Bangau.
Uncontrolled Keywords: tax planning, deferred tax expense, earnings management.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Perpustakaan Unika Musi Charitas
Date Deposited: 10 Jul 2018 01:45
Last Modified: 10 Jul 2018 01:45
URI: http://eprints.ukmc.ac.id/id/eprint/1341

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