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All Journal AKSIOMA: Jurnal Program Studi Pendidikan Matematika AKSIOMA PAUDIA: JURNAL PENELITIAN DALAM BIDANG PENDIDIKAN ANAK USIA DINI Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Dinamisia: Jurnal Pengabdian Kepada Masyarakat SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Cendekia : Jurnal Pendidikan Matematika Jurnal Basicedu EDUKATIF : JURNAL ILMU PENDIDIKAN Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Lentera Pendidikan Pusat Penelitian LPPM UM Metro AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Jurnal Pengabdian kepada Masyarakat Nusantara Ekspektasi: Jurnal Pendidikan Ekonomi Mitra Mahajana: Jurnal Pengabdian Masyarakat Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran JUPIKA: JURNAL PENDIDIKAN MATEMATIKA Jurnal Basicedu QISTINA: Jurnal Multidisiplin Indonesia Prima Magistra: Jurnal Ilmiah Kependidikan Al-Irsyad Journal of Mathematics Education JAKBS
lely Suryani
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : JAKBS

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Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan Dan Current Tax Expense Terhadap Manajemen Laba Lely Suryani; Tiara Ayu Andryana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This research aims to obtain empirical evidence about the influence of Tax Planning, Deferred Tax Expenses and Current Tax Expense on earnings management. This type of research uses associative quantitative research using secondary data taken from data from companies operating in the industrial sector. The sampling method uses purposive sampling using several criteria according to research needs. The samples in this research were 13 companies with a total of 65 samples of observations. Hypothesis testing is carried out using the Eviews 9 application. The results of data analysis show that simultaneously Tax Planning, Deferred Tax Expenses and Current Tax Expense affect earnings management. Meanwhile, partially it shows that Tax Planningand Current Tax Expense has an effect on earnings management, while Deferred Tax Expense has no effect on earnings management.
Co-Authors Agnes Pendy Agustina Mei Agustinus F. Paskalino Dadi Alexander Bala Ana Maria Gadi Djou Anita Anita Ariswan Usman Aje Aschari Senjahari Rawe B. Seto, Stefania Bantas , Maria Goretty Bay, Ernesta Bili Umbu Kaleka, Melkyanus Bliklolong, Maria Fidelia Keneka Blolon, Godeliva Doi Bonaventura R. Seto Se Charly Mutiara Denny Pareira Meke, Konstantinus Djina, Novita Nia Leo Ernesta Leha Falentina Lucia Banda Fatma wati Felix Welu Fowo, Krisnoto Yohanes Grasela Sare Manda Gregorius Taga Hamsa Doa Hasti Sulaiman Hilaria Melania Mbagho Hubertus Gusti Ma, Stefanus IMACULATA FATIMA Jago Tute, Kristianus Josef Kusi Kaleka, Melkyanus B.U. Karolus Charlaes Bego Konstantinus Denny Pareira Meke Kristianus j Tute Kristianus J Tute Kristianus J. Tute Kristianus J. Tute Kristianus Jago Tute Maimunah H. Daud Malo, Benedikta Mandona, Kartika Chandra Kirana Maria Goretty Diciloam Bantas Maria Kristina Ota Maria Purnama Nduru Maria Sutrisna Sri Ayu Anna Maria Trisna Sero Wondo Marsel Nande Murdaningsih Murdaningsih Murdaningsih Murdaningsih, Murdaningsih Nae, Yohanes Debrito Natalia Peni Paresa, Yoseph Delsony Patimah, Nurul Pendi, Agnes Peti, Maria Vianey Philipus Nerius Supardi Punan, Yanuarius R Seto Se, Bonaventura Reyna Virginia Nona Rinda, Regina Caely Jessy Sa'o, Sofia Sannar, Donatus Sara, Albertus Novembriyano Sarong, Lydia Sayful Amrin Sa’o, Sofia Se’a, Elisabeth Elviana Sofia Sa’o Stefania Baptis Seto Stefanus Hubertus Gusti Ma Stefanus Notan Tupen Tiara Ayu Andryana Tute, Kristianus J Tute, Kristianus J. Umi Kalsum Virgilius Bate Lina Wolo, Rodriques Da Weo Yasinta Yenita Dhiki Yju, Quirinus Yosef Kusi Yosef Moan Banda Yuliana Maria Sema