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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Ilmiah Ekonomi Global Masa Kini Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Abdimas Mahakam Jurnal Abdimas Mandiri Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Surya Masyarakat ProBisnis : Jurnal Manajemen JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Fairness Journal of Accounting and Taxation Jurnal Akuntansi
Rafika Sari
Universitas Indo Global Mandiri
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jemasi Jurnal Ekonomi Manajemen dan Akuntansi

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PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA SEKTOR LAYANAN PERDAGANGAN DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA reny aziatul pebriani; Muhammad Hamdan Sayadi; Rafika Sari
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 1 (2023): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v19i1.546

Abstract

This study aims to inspect the effect of tax planning and deferred tax burden on earnings management in the service, trade, and investment sectors listed on the Indonesia Stock Exchange for the period 2017-2021. The sample was selected using a purposive sampling technique. The sample in this study consisted of 62 companies engaged in the service, trade, and investment sectors that published their financial reports in 2017-2021. Furthermore, the data were analyzed using multiple linear regression. The result evinces that the tax planning variable has a positive effect on earnings management variables. However, the deferred tax expense variable is not proven to have a positive effect on earnings management variables. The results of the analysis show that simultaneously the tax planning variable and deferred tax expense have a positive effect on earnings management in the service, trade, and investment sectors
Co-Authors Anggraini, Leriza Desitama Dwi Wardani Endah Dewi Purnamasari Harsi Romli Lidiya Paramita Lily Syafitri Meilin Veronica Muhammad Hamdan Sayadi Prima Darma Putra R Mohammad Rum Hendarmin Rahmad Chandra Renny Aziatul Febrianti Reny Aziatul Febriani Reny Aziatul Pebriani Reny Azziatul Febrianti Rianita Ridhatul Rafiqah RM. Rum Hendarmin Roswaty Roswaty Rum Hendarmin Rusmianita Rusmianita Septi Oktarina Shella Nabila Silvia Mulianingsih Tien Yusnaini Wadud, Muhammad