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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR)
Pitaloka, Nia
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Economics, Econometrics & Finance

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ANALYSIS ON THE INFLUENCE OF TAX PLANNING AND DEFERRED TAX BURDEN ON PROFIT MANAGEMENT (STUDY CASE IN THE MANUFACTURING COMPANY LISTED ON INDONESIA STOCK EXCHANGE YEAR 2014 – 2018 Samanto, Hadi; Pitaloka, Nia
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1136

Abstract

Purpose-To test the influence of tax planning and tax burden in conducting partial and simultaneous profit management. Research methodology-The samples are part of a population whose characteristics are to be investigated, and are considered able to represent the entire population (a number less than their number of populations). The process of selecting samples in this research is using the purposive sampling method. The purposive sampling method the determination of the sample based on the criteria formulated first by the researcher. Conclusion-Tax planning has a positive effect on profit management while deferred tax has no significant effect on partial profit management. The simultaneous tax and deferred tax planning is a positive effect on profit management. The limitations - Tthese studies are only conducted in manufacturing companies located on the Indonesia Stock Exchange. Keywords: tax planning, tax expense, profit management
Co-Authors Hadi Samanto, Hadi