Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal JAKBS
Tiara Ayu Andryana
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan Dan Current Tax Expense Terhadap Manajemen Laba Lely Suryani; Tiara Ayu Andryana
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to obtain empirical evidence about the influence of Tax Planning, Deferred Tax Expenses and Current Tax Expense on earnings management. This type of research uses associative quantitative research using secondary data taken from data from companies operating in the industrial sector. The sampling method uses purposive sampling using several criteria according to research needs. The samples in this research were 13 companies with a total of 65 samples of observations. Hypothesis testing is carried out using the Eviews 9 application. The results of data analysis show that simultaneously Tax Planning, Deferred Tax Expenses and Current Tax Expense affect earnings management. Meanwhile, partially it shows that Tax Planningand Current Tax Expense has an effect on earnings management, while Deferred Tax Expense has no effect on earnings management.
Co-Authors lely Suryani