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Muammar Rinaldi
Universitas Negeri Medan
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Journal : Gema Wiralodra

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The Impact of Profits Tax (PPh) Rate and Tax Making Plans On Income Management: Empirical Examine On Plantation Sub-Zone Corporations Hassanudin, Abdul Fatah; Rinaldi, Muammar; Nurjaman, Nurjaman; Yulianto, Agung
Gema Wiralodra Vol. 16 No. 3 (2025): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v16i3.829

Abstract

Most important targets - This study goals to decide whether the company income Tax rate and Tax making plans have a considerable impact on profits control in agricultural agencies within the plantation sub-sector listed at the Indonesia stock exchange. Method - The population in this take a look at have been 19 plantation sub-quarter groups indexed on the Indonesia inventory trade. The studies pattern became 6 groups the usage of purposive sampling method and using a couple of linear regression evaluation. Principal Findings - The effects showed that the company earnings Tax charge has no tremendous impact on income management in plantation sub-quarter organizations indexed on the Indonesia inventory trade, at the same time as Tax planning has a tremendous effect on income control in plantation sub-area companies listed on the Indonesia stock trade. The F take a look at consequences display that the corporate profits Tax price and Tax planning variables have a massive effect on income control in plantation sub-area agencies listed at the Indonesia stock change. Concept and coverage Implications - this studies proves that tax making plans is very powerful in enhancing earnings control in businesses, and groups are expected in order to make a terrific plan on the way to control their price range nicely. Research Novelty - The difference among this studies and former studies is the item underneath examine, in preceding research using the simple and chemical sub-sectors at the same time as this studies makes a speciality of the plantation zone, the previous impartial variables used tax making plans and deferred tax liabilities, while this research makes use of impartial variables of company earnings tax quotes and tax making plans.
Co-Authors Achmad Achmad Taufiq Adek apriyandi Afifah, Zulfa Agung Yulianto Agustiana, Intan Rizki Ahmad Braja Wahyu Ahmad Haris Hasanuddin Slamet Ainul Mardhiyah, Ainul Ainun Saskia Nasution Amelia , Ananda Amelia, Regita Amril Amril Amril Ananda, Wizya Vita Andi Angela Anggraini Anggrini Manullang Anton Eka Saputra Anton Eka Saputra Antonio Lodian Antonio Lodian Anuradi, M. Abdan Syahkura Avis Ayu Alfiani Zega Azizul Kholis, Azizul Azzahra, Nabila Bambang Sutejo Bambang Sutejo, Bambang Bernando Aldo Yosua Tambunan Br Silalahi, Hanna Hotmian Br Tarigan, Sri Wulandari Busiara, Abraham Cinta Marito Simbolo Debi Masri Debi Masri, Debi Dedeng Irawan dedi irawan Dedy Lazuardi Dedy Lazuardi Desma Erica Maryati Manik Desry Rasmita Tarigan Dianita, Ami Diki Purnomo Dionisius Sihombing Dionisius Sihombing Edwin Sugesti Nasution Eko Wahyu Nugrahadi Eko Wahyu Nugrahadi Elisabeth Nainggolan Elisabeth Silaban Emmy Ermina Essi Laura Amanda Fadila Nisa Fadly, Nizamil Fahmi Ashari S. Sihaloho Fahrani, Meutia Fahrizi, Haikal Al Faziatul Amillia Mohamad Basir Fazira, Laila Era Febriana Verawaty Siagian Felix Felix Fildzah Darayani Mujasmara Firmansyah, Deyren Fitri Yani Panggabean Friera, Ambrosya Gaby P.F Tampubolon Gerry Morado Alfonsus Sirait3 Ginting, Era Mustika Ginting, Renata Olivia Haddad Alwi Haifa Azalia Pinem Halomoan Hutajulu HANDAYANI, TINA MUHARDIKA Harahap, Intan Hasibuan, Muhammad Rifqi Farhan Hassanudin, Abdul Fatah Hasugian, Lola Alvita Henny Purnama Dewi Hermansyah Hermansyah Hernita Siagian Hidayat, Agus Rahmad Hidayati, Sabilah Hilma Harmen Hutagalung , Marshanda Hutagalung, Joshua Ihdina Gustina Ihsan Effendi Iin Srimulyani Imamul Khaira Indra Maipita Indra Maipita Indra Mawanta Ginting Indriani, Selvi Intan Harahap Irma Herliza Rizki Irna Herliza Rizki Irvan Rolyesh Situmorang Izuddinsyah Siregar Julia Maria Juliaya Maria Junaidi Lubis Kartika, Anggi Khafi Puddin, Khafi Lahagu, Putri Helena Lazuardi, Dedy Lazuardy, Dedy Leni Indrayani Limbong, Nikasyah Lokot Muda Harahap, Lokot Muda Lubis, Atika Atayarisah Lubis, Nazia Safira Lubis, Siti Chairani M Yudi Fajri Manalu, Christin Lince Natalia Manurung, Eka Valentina Manurung, Johanes Adrian Marpaung, Debora Tarigas Mela Novita Rizki Mesak Iek Monalisa, Indah Monica Monica Muhammad Aldo Muhammad Bukhori Dalimunthe Muhammad Nazly Muhammad Ranu Al Habib Muhammad Ras Muis Muhammad Ras Muis Mujasmara, Fildzah Darayani Muliani, Rizka Munthe , Justin Theo Nadapdap, Yemima Eleonore Naibaho, Hotmaria Silva Dewi Nainggolan, Elisabeth Nanda Fridani Napitupulu, Venesia Nasution, Armin Rahmansyah Nasution, Putri Rahmadani Nasution, Risky Alhaq Nia Nutanesa Damanik Nico Nico Nisha Angelia Putri Noni Rozaini Nova Khairunisa Putri Novita Sari Br Kaban Nugrahadi, Eko Nur Azizah, Esyha Nur Wahyuni Nurjaman Nurjaman, Nurjaman Oky syahputra Pane, Idrus Hamonangan Panggabean, Rebecka Tri Talita Panjaitan, Rona A. P. Parno Sumanro Mahulae Pasaribu, Gita Nurhalizah Penus Leonard Roningsih Sinurat Penus Sinurat Pratama, Muhammad Farid Pratama, Vingky Dwi Pulungan, Fikri Ardiansyah puspitasari, angelin Putra, Irwansyah Putra Putri Mauliza Putri Wahyuni PUTRI WAHYUNI Putri Wahyuni Putri, Anggi Emalia Raden Mohamad Herdian Bhakti Rahel Hutahaean Ramadhani, Mentari Rezeki Ramadhani, Nabila Rizki Rana Nabillah Rangga Restu Prayogo, Rangga Restu Ras Muis, Muhammad Rasul, Sattar Raymon Pernando Pasaribu Rebecka Tri Talita Panggabean Reynalda Utari Karo-Karo Rian Pasaribu Richna Handriyani Rico Ramadhanu Rifqah Harahap Riris Amigo Simatupang Rizki Samora Muliana Rizsa Nabillah Romagiano Machario Sembiring Rudi Hermansyah Sitorus Safira, Vivi Safitri, Laila Safitri, Maulinda Safitri, Putri Najwa Sapma, Putri Nidia Saputra, Firman Selen Anggereyani Sesilia Ariska Shinta Feronica Shinta Shinta Siagian, Irma Siboro, Hotman Siburian, Rowinna Sienny Sihotang, Irene Chechilia Silaban, Elisabeth Sinaga, Anisa Fitria Sinurat, Evelyn Sitanggang, Enzelina Sitepu, Jupianus Sitepu, Muhammad Rizal Sitio, Fridayani M. Situmeang, Venus Situmorang, Frenky Sri Rejeki Sri Rezeki Sri Rezeki Sri Rezeki Sudirman Sudirman Sudirman Sudirman Sugara, Wira Hadi Sutantio, Andy SYAHPUTRA, OKY Syahrani, Desi Syamsul Arifin Syaputra, Iqbal Sylvia Fahzannah Tambunan, Toman Sony Tampubolon, Novia Christiani Tiffanny Calista Susanto Tina Muhardika Handayani Tina Muhardika Handayani Tio Fanny Toman Sony Tambunan TRI WULANDARI Trisna Saputri Venus Situmeang Verasuna Manik, Dwi Widuta, Lara Yonson Pane Yoshua, Bernando Aldo Yudho Wibowo Yusnita, Novi Cynthia Yuwanti Anlikie Zahara Meutia Zebar, A.