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All Journal Mulia Pratama Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Akuntansi
Uswatun Khasanah
Universitas Bhayangkara
Economics, Econometrics & Finance Education Other

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Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Beban Pajak Kini Terhadap Manajemen Laba: Studi Empiris Perusahaan Manufaktur Sub Sektor Industri yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2019—2021 Bernadetta Erika Tambunan; Tutty Nuryati; Uswatun Khasanah
Mulia Pratama Vol 2 No 1 (2022): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.873 KB) | DOI: 10.1234/mpjeb.v2i1.175

Abstract

This study reviews the effect of tax planning, deferred tax expense and current tax expense on earnings management. The purpose of writing this article is to build a hypothesis on the influence between variables for use in further research. The results of this literature review article are: Tax planning has an effect on earnings management, Deferred tax expense has an effect on earnings management, and Current tax burden has an effect on earnings management.
PENGARUH SOSIALISASI PAJAK, SANKSI PAJAK DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KECAMATAN TAMBUN SELATAN Muh Farhan Yudamahendra; Uswatun Khasanah; Maidani Maidani
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rmsk9e61

Abstract

This study aims to examine the effect of tax socialization, tax sanctions, and tax rates on individual taxpayer compliance in South Tambun District. This study uses primary data collected through questionnaires distributed to individual taxpayers in South Tambun District. The sample was determined using a purposive sampling method, with a total of 101 respondents. The data were analyzed using Smart PLS 4.1 software. The results indicate that tax socialization does not have a positive effect on taxpayer compliance, while tax sanctions and tax rates have a positive effect on taxpayer compliance.
Co-Authors Bernadetta Erika Tambunan Maidani Maidani Muh Farhan Yudamahendra Nuryati, Tutty