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All Journal Mulia Pratama Jurnal Ekonomi dan Bisnis
Amor Marundha
Fakultas Ekonomi dan Bisnis, Universitas Bhayangkara Jakarta Raya
Economics, Econometrics & Finance

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Pengaruh Beban Pajak Tangguhan, Perencanaan Pajak dan Penghindaran Pajak Terhadap Manajemen Laba pada Perusahaan Barang Konsumsi Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Vanesa Azhara; Idel Eprianto; Amor Marundha
Mulia Pratama Vol 1 No 1 (2023): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

This study examines the Effect of Deferred Tax Expenses, Tax Planning and Tax Avoidance are equally influential with the dependent variable, Earnings Management. The population in this research is a food and beverage consumer goods company registered at Indonesia Stock Exchange for the 2018-2020 period. Data collection techniques in this study were carried out using library research and documentation and obtained as many as 30 data samples. The analytical method used is Multiple Linear Regression. The study results show that Deferred Tax Expenses have a negative effect on Profit Management, and Tax Planning has a positive effect on Profit Management. Tax Avoidance has a negative effect on Profit Management, and Deferred Tax Expenses, Tax Planning, and Tax Avoidance have a combined effect on the dependent variable, namely Profit Management.
Pengaruh Pertumbuhan Penjualan, Kepemilikan Institusional, Kepemilikan Manajerial, dan Komisaris Independen Terhadap Tax Avoidance Pada Perusahaan Kosmetik dan Industri Rumah Tangga yang Terdaftar di Bursa Efek Indonesia Alfitiara Fitriana Shiddiq; Idel Eprianto; Amor Marundha
Mulia Pratama Vol 1 No 1 (2023): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

This study examines an effect of Sales Growth, Institutional Ownership, Managerial Ownership, and Independent Commissioners toward Tax Avoidance. The population in this study are cosmetics and home industry companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Sampling in this study was carried out by purposive sampling method with predetermined criteria, with 35 data samples obtained from the population. The type of data used is secondary data obtained from annual financial reports for the 2016-2020 period. Hypothesis testing uses the Multiple Linear Regression analysis method using the SPSS version 21 application. The results show that Sales Growth do not affect on Tax Avoidance, and Institutional Ownership affects Tax Avoidance. Managerial Ownership influences Tax Avoidance. Independent Commissioners do not affect Tax Avoidance. Variable Sales growth, institutional Ownership, managerial Ownership, and independent commissioners simultaneously affect 32.4% of tax avoidance.
Co-Authors Alfitiara Fitriana Shiddiq Azizah Nursophia Idel Eprianto Vanesa Azhara