Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi
Marlina Permatasari
Magister Accounting Program, Faculty of Economics and Business, Tarumanegara University, Jakarta
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Deferred Tax On Real Profit Management With Tax Planning As Moderating Marlina Permatasari; Estralita Trisnawati
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.886

Abstract

This research examines the.effect.of current taxes, deferred.tax.and.tax amnesty on real earnings management.and tax planning as moderating. The sample is from.the property;and;real;estate;companies;listed;on;IDX-IC during 2013 until 2019. Based on purposive sampling, the selected sample is 23 companies, the total sample is 138 observations. The hypothesis is carried out using MRA through Eviews 10. The;results;of this;study;indicate;that;current;taxes, deferred;tax;expense, ;tax amnesty;and;tax;planning have;a;positive;effect;on;real;earnings;management. In addition, this study reveals that there is moderating effect of tax planning on the relationship;between;current;tax;and deferred;tax;expense;with;real;earnings;management. In addition, management can use the results of this study as consideration in deciding whether to take real earnings management actions or not, which in turn will affect the sustainability of the company.
Co-Authors Estralita Trisnawati