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All Journal Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy
Bardjo Sugeng
Universitas Pasundan
Economics, Econometrics & Finance

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Pengaruh Beban Pajak Tangguhan Terhadap Manajemen Laba Rudi Setiadi; Bardjo Sugeng
Jurnal Riset Mahasiswa Vol 2 No 2 (2021): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (649.249 KB) | DOI: 10.23969/brainy.v2i2.40

Abstract

This study aims to determine the effect of deferred tax expense on earnings management. The population of companies used in this study are food and beverage companies listed on the Indonesia Stock Exchange from 2014-2018. The sample research technique used purposive sampling which resulted in 8 samples of companies. The analytical technique used in this study is the classical assumption test, normality test, autocorrelation test, multicollinearity test, heteroscedasticity test, hypothesis testing, descriptive analysis, associative analysis, correlation analysis, simple regression analysis, and coefficient of determination. Based on the results of the partial study, it shows that deferred tax expense has a significant effect on earnings management with a contribution of 19.3%.
Pengaruh Pengungkapan Corporate Social Responsibility dan Manajemen Laba Terhadap Agresivitas Pajak Dea Herfiana; Bardjo Sugeng
Jurnal Riset Mahasiswa Vol 2 No 2 (2021): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.623 KB) | DOI: 10.23969/brainy.v2i2.46

Abstract

This study aims to test and analyze empirically the effect of Corporate Social Responsibility Disclosure and Earnings Management on Tax Aggressiveness in Automotive Sub Sector Manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. The factors tested in this study are Disclosure of Corporate Social Responsibility, Earnings Management and Tax Aggressiveness. The method used in this research is descriptive method and verification method. This study uses secondary data obtained from the website www.idx.co.id. The sample used in this study was using purposive sampling technique, so that the sample used in this study amounted to 5 (five) Automotive Sub Sector Manufacturing companies listed on the Indonesia Stock Exchange period 2014-2018. Testing research hypotheses using world test statistics (partial). The statistical analysis process uses SPSS 26 for windows. To determine the effect of Corporate Social Responsibility Disclosure and Earnings Management on Tax Aggressiveness, simple linear regression analysis, correlation analysis, and coefficient of determination are used. The results of this study indicate the Disclosure of Corporate Social Responsibility affects the Tax Aggressiveness with the percentage of influence of 33.9% and Earnings Management influences the Tax Aggressiveness with the percentage of influence of 20.4%.
Co-Authors Dea Herfiana Rudi Setiadi