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All Journal FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI Journal of Community Service Jurnal Manajemen Dan Akuntansi Medan Jurnal ABDIMAS MUTIARA JURNAL TEKNOLOGI, KESEHATAN DAN ILMU SOSIAL
Ginting, Rika Mei Hayani
Universitas Sari Mutiara Medan
Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : Jurnal Manajemen Dan Akuntansi Medan

 1 
Analisis Faktor Yang Mempengaruhi Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015 - 2017 Rika Mei Hayani Ginting
Jurnal Manajemen Dan Akuntansi Medan Vol. 1 No. 3 (2019): Jurnal Manajemen Dan Akuntansi Medan
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (650.091 KB) | DOI: 10.47709/jumansi.v1i3.2098

Abstract

The preparation of financial statements by management aims to convey information about the financial condition and size of the company's performance in a certain period. One of the parameters used to measure company performance is information about earnings. Information about earnings is an important element used by users of financial statements both internal and external parties in decision making. Earnings information must reflect the company's actual economic and financial situation, but in reality often management manipulates the financial statements by raising profits to maximize their own satisfaction. Tax planning is related to reporting higher corporate profits. Therefore, company management will use various earnings management techniques to achieve the target. Tax planning and earnings management are related in one another, because they both aim to achieve profit targets by manipulating earnings figures in the financial statements. Various actions taken by the company to show that tax planning is done by manipulating the company's operating activities
The Effect Of Tax Planning On Firm Value (Empirical Study Of Various Industrial Companies Listed On The Indonesia Stock Exchange) Rika Mei Hayani Ginting; Tia Novira Sucipto; Mery Lani Purba; Suriadi Ramadan
Jurnal Manajemen Dan Akuntansi Medan Vol. 2 No. 3 (2020): Jurnal Manajemen Dan Akuntansi Medan
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v2i3.2155

Abstract

In order to reduce the tax burden that must be paid, many companies carry out tax management, which is a comprehensive effort made by the tax manager (tax manager) in a company or organization so that matters related to taxation of the company or organization can well managed, efficient, and economical, so as to provide maximum contribution to the company. This study aims to determine the effect of tax planning on firm value. The sampling technique used is purposive sampling, the final sample size is 69 companies of various industries listed on the Stock Exchange. Indonesia 2016-2018. The analysis method used is simple linear regression analysis of panel data using SPSS 24.00. Based on the research results, it shows that tax planning has no and insignificant effect on firm value. It is recommended for further research if you want to follow up on tax planning and company value or with a similar research topic, it can be expected to add other variables, such as the profitability variable. Management is expected to be able to minimize its tax burden every year, because high tax burdens will have an impact on reducing profits.
Co-Authors Advent Putra Gulo Budianto Budianto Ernita Siagian Harefa, Hilda Syafaini Hasibuan, Renika Heri Enjang Syahputra Launli Buaya, Register Lembeng, Rani Novia S Maharaja, Rina Mery Lani Purba Mery Lani Purba Ndruru, Nismawati Owen De Pinto Simanjuntak Purba, Mery Lani Purba, Rolita Christina Purba, Rosanna Purba, Rossana Renika Hasibuan Rosanna Purba Sihite, Lenta Romianna Simon Tirta Juang Laowo Suriadi Ramadan Syahputra , Heri Enjang Tia Novira Sucipto Tia Novira Sucipto Tiopan Manogari Buulolo