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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Riky Antonius
Universitas Kristen Krida Wacana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Analisis penghindaran pajak, beban pajak tangguhan, dan koneksi politik terhadap manajemen laba Riky Antonius; Lambok DR Tampubolon
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 1 (2019): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (920.654 KB) | DOI: 10.35912/jakman.v1i1.5

Abstract

Purpose: This study aims to examine the effect of tax avoidance, deferred tax burden and political connections on earnings management. Research methodology: Purposive sampling was used as the sampling technique in this study. The data was tested using multiple-linear regression. Results: The results show that tax avoidance, deferred tax expense, and company’s political relation have no effect on earnings management practice. Limitations: A limitation of this study is the use of very little data due to the large number of sampling criteria. Contribution: This study can be a reference for companies to make better earnings management. Keywords: Tax avoidance, Deferred tax expense, Political relation, Company size, Leverage, Return on assets, Earnings management
Co-Authors Tampubolon, Lambok D.R.