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SUSI LESTARI
Jurusan Teknologi Hasil Perikanan Fakultas Pertanian Universitas Sriwijaya, Indralaya, Ogan Ilir 30662 Sumatera Selatan Telp./Fax. (0711) 580934
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Journal : Riset Akuntansi dan Keuangan Indonesia

 1 
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Achyani, Fatchan; Lestari, Susi
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.8063

Abstract

This study aims to examine the effect of tax planning on earnings management. In addition, several factors that are thougt to also affect earnings management are also tested, among others: deferred tax expense, deferred tax assets, managerial ownership, and free cash flow. The data used in this study is the annual report of companies listed on Indonesia Stock Exchange in the period 2015-2017. Jones modifications are used to measure earnings management. This study uses multiple regression analysis tools. The results showed that only free cash flow can affect earnings management while tax planning, deferred tax expense, deferred tax assets, and managerial ownership do not affect earnings management.
Co-Authors Abid, Syaiful Agapa, Ancelince Agus Mualim Agus Supriadi Ahmad Ripai Andini, Jesicha Anna Ida Sunaryo Purwiyanto Ariyanto, Januar Arum Surya Utami Asmawati, Hardini Anna Astutik, Eftya Ningrum Dwi Wahyu Astutik, Eftyaningrum Dwi Azissah, Danur Cris Kuntadi Deliana , Deliana Demetaouw, Novalin Dewita Puspawati Dian Nugroho, Gama Diani Aliansy Dolvy, Dolly Dwi Inda Sari, Dwi Inda Dzulfiqar, Mohamad Alif Eftyaningrum Dwi Wahyu Astutik Endah Purwanti Handayani Fakhri Inayati Said, Fathia Fatchan Achyani Hanifah, Anggini Harlinda Widia Putri Harsono Harsono Hasanah, Kusmawati hasnia hasnia, Hasnia Heppy Purbasari Herpandi . Indah Widiastuti INDRAWATI, SRI WAHYU Irianti, Oktavia Syam Itlay, Ona Kartiwa, Tasya Oktaviani Khairunisa, Miska Kriska, Kriska Kurniawan Kurniawan Laila Hayati Leo Aldianto Lestari, Tiyan Febriani Lestari, Tyan Febriyani Lubis, Ahmadi Irmansyah Makualaina, Fenska Narly mansawan, frida Mindaryani, Yustri Minsih Mukhlis Mukhlis Mulyadi Mulyadi Murwati Murwati Narianti, Narianti Nasrianti, Nasrianti Natalia Lisma Br Sembiring Nopeliana, Nopeliana Nova, Muhammad Andi Novita Rahmawati, Novita Nugroho, Gama Dian Nurfadilah, Siski Nurhijrahen, Pranita Kartika Candra Nurhilmi, Nurhilmi Palino, Keryn Amanda Pranita Kartika Candra Nurhijraheni Pratimi, Yustika Rahmawati Pratiwi, Ketut Priutami, Dionesia Puspa Ayu Pitayati Putra, Alhadi Yan Putri, Harlinda. W Putri, Herlinda W. Putu Rika Permana, I Gusti Rachmawati, Siti Hanggita Rahmawati, Yustika Ratna Yulistyaningisih Ratnasari Ratnasari Ridhowati, Sherly Rinto Rinto Rodiana Nopianti Sadiah, Nurhalimatul Saifudin, Muhammad Fakhri Saldianti, Siti Salla, Nirani Satria Rio Sandro SG, Hardiman Shanti Dwita Lestari Sitanggang, Hotmauli BR. Siti Hanggita Rachmawati J Siti Nurjanah Sobolim, Heni Sripatmi Surahman, Feri Surdin, Iskandar Suyoto Suyoto Tiyan Febriyani Lestari Viania, Wiwit Wamu, Alin Wandik, Temide Widyastuti, Choiriyah Wiwit Vitania Wulandari Wulandari Yovitaro Noviana N Yunindyawati Yunindyawati Yustika Rahmawati Pratami Zaimah, Zaimah Zen, Azizah