Pengaruh perencanaan pajak, beban pajak tangguhan, dan leverage terhadap praktik manajemen laba
Journal Title: Jurnal Ekobis Dewantara - Year 2018, Vol 1, Issue 6
Abstract
The purpose of this study is to determine whether the tax planning, deferred tax burden and leverage to Practice Management Profit in Manufacturing Companies either partially or simultaneously. Data obtained from Annual Report and Financial Report published in Indonesia Stock Exchange which then can be processed. In this study, earnings management is measured by calculating Discretionary Accruals. Tax planning is measured using TRR (Tax Retention Rate), deferred tax expense is measured by total deferred tax expense divided by total assets and leverage measured by debt divided by total assets. The study population consisted of 15 manufacturing companies sub-sector consumer goods and observation period starting in 2012 - 2016. The data used in the study is secondary data and sample selection by purposive sampling method that meets the criteria of the sample. The analytical method used is multiple linear analyst method to test the effect of tax planning, deferred tax burden and leverage to earnings management. Based on the results of hypothesis testing using multiple linear analysis method in this study, it can be concluded partially that the tax planning does not significantly influence earnings management while the deferred tax burden and leverage have a significant effect on earnings management. .
Authors and Affiliations
Yogi Saputra
Keywords
Related Articles
- EP ID EP654444
- DOI 10.26460/ed_en.v1i6.423
- Views 180
- Downloads 0
PENGARUH HARGA, KUALITAS PELAYANAN DAN LOKASI TERHADAP KEPUTUSAN PEMBELIAN(STUDI KASUS PADA KONSUMEN JASA JNE JL. GLAGAHSARI NO. 62 YOGYAKARTA)
The purpose this experiment is to describe (1) the effect of price on consumer purchase decisions on JNE services Jl. Glagahsari No. 62 Yogyakarta, (2) the effect of service quality to consumer purchase d...
PENGARUH NILAI PELANGGAN TERHADAP LOYALITAS PELANGGANMELALUI KEPUASAN PELANGGAN(Studi Kasus Concordia Executive LoungeTerminal A Bandara International Adisutjipto Yogyakarta)
The purpose of this study is to analyze and explain: The influence of Customer Value on Customer Satisfaction; The influence of Customer Value on Customer Loyalty; The influence of Customer Satisfaction o...
PENGARUH KEPUASAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN
This study aims to determine whether job satisfaction and work discipline partially or together with positive and significant to employee performance on employees, this research is a quantitative research, the sample use...
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP RENTABILITAS EKONOMI PADA KPRI DI KABUPATEN GUNUNGKIDUL PERIODE TAHUN 2014-2016
The nature of research is correlational. The population is 36 KPRI in Gunungkidul Regency with sampling method that is used in research is purposive judgment sampling. The samples are KPRI Bangun, KPRI Anggun, KPRI Tegak...
PENGARUH KELENGKAPAN PRODUK, PERSEPSI HARGA DAN LOKASI TERHADAP KEPUASAN KONSUMEN PADA TOSERBA DM BARU 1 PLERET BANTUL YOGYAKARTA
Thisstudy aims to analyze the effect of product completeness, the influence of price perceptions and location towards customer satisfaction inToserba DM Baru 1 Pleret Bantul Yogyakarta. The populat...