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All Journal Proceeding Seminar LPPM UMP Tahun 2014 Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Dinamisia: Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI (JRAMB) Jurnal Riset Akuntansi Mercu Buana AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Akuntansi Bisnis dan Ekonomi (JABE) MONSU'ANI TANO Jurnal Pengabdian Masyarakat Jurnal Ilmiah Edunomika (JIE) Ilomata International Journal of Tax and Accounting Budimas : Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Scientia Jurnal Ekuilnomi Journal of Economics and Business UBS JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Keuangan (JAK) Jurnal Abdi Masyarakat Indonesia KARYA: Jurnal Pengabdian Kepada Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Al-Buhuts (e-journal) Akuntansi'45 Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) JCOMENT (Journal of Community Empowerment) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Pengabdian Mandiri CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Journal of Management and Creative Business Income Journal: Accounting, Management and Economic Research Akuntansi: Jurnal Riset Ilmu Akuntansi Ebisnis Manajemen GEMBIRA (Pengabdian Kepada Masyarakat) El-Mujtama: Jurnal Pengabdian Masyarakat Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Jurnal Pengabdian Masyarakat J-CEKI Jurnal Pengabdian Kepada Masyarakat Indonesia
Martinus Budiantara
Universitas Mercu Buana Yogyakarta
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Journal : Akuntansi'45

 1 
Pengaruh Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba Sri Utami; Martinus Budiantara
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2501

Abstract

The purpose of this research is empirically examine the effect of deferred tax expense and tax planning on earnings management. The data in this study uses financial report data from food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the period from 2020 to 2022. Financial report in this study were obtained from www.idx.co.id. The samples used in this study were 12 companies using purposive sampling. The analytical method used is multiple linear regression analysis. The results of this study indicate that deferred tax expense and tax planning have no effect on earnings management.
Co-Authors Agus Slamet Agustina Haryeni Aisyah Khallossa Angeline Aprilia Aninda Ira Mustikawati Anis Astiyah Anis Nur Kholivah Ardinitya Hangesti Utami Azfa Mutiara Ahmad Pabulo Bahy Falahannaufal Bekti Mayasari Berlian Amalia Ramadhani Cahyaningrum, Anissa Devi Kurniasti Dhea Aristy Pricylia Dhini Ramadhanty Diana Airawaty Diva Naja Restiana Diva Retafany Eriyana Diva Retafany Eriyana Ega Pazrilia Elfridus Wahyudi Elizabeth Febrica Ambarita Endang Sri Utami Fiki Rihadani Florensia Indah Kusumaningtyas Florentina Rusmawati Galih Refa Sugiarto Galih Refa Sugiarto Hamzah Gunawan Herlina Kunthi Prabawati Ika Wulandari Ilma Nurhasanati Jelly Kurnia Telaumbanua Kharisma Apriliana Putri Kinarona Ekanareswari Susilo Lutfiah Yuliana Made Surya Aditya Mariana Mariana Mariela Susana Leta Meliana Sinta Dewi Mohd Norullah Ab Razak Muhammad Khodry Rusadi Nadya Putri Ayu Darmawati Nugraeni Nugraeni Nurfadilla Nurfadilla Odilia Trisindy Beo Petrus Wahyudi Putri Nurmalasari Rambio Hasiholan Manalu Ratri Paramitalaksmi Ratri Paramitalaksmi Rika Setyaningsih Rochmad Bayu Utomo Sari, Ervita Puspita Satria Pinayungan Nugroho Putra Shintike Indriyani Lahundo Siska Merdiana Sri Molah, Dita Efira Safitri SRI UTAMI Stefanus, Carlos Deo Tri Cahyani Trirahmadi Minsyahnaz Utikawati, Anggi Widia Rahma Warnika Wildan Ari Wiguna Winny Chrisanti Tarigan Yudas Tadius Andi Candra Yuliano Osvaldo Lado Zaenal Wafa Zainnita Julia Qhoirunnisa