ProBisnis : Jurnal Manajemen
Vol. 13 No. 2 (2022): October: Management Science

The Effect of Tax Planning on Earnings Management

Tony R Sinambela (STIE Mulia Pratama)
Tongam Sinambela (Universitas Mpu Tantular)

Article Info

Publish Date
30 Oct 2022

Abstract

This study aims to determine the effect of tax planning on earnings management. In this study the data used came from audited annual financial reports obtained from the website www.idx.co.id. This type of research is quantitative research. Determination of the sample was carried out using a purposive sampling technique, so that a sample of 16 companies was found. The analysis tool uses simple linear regression with panel data models. Based on the results of the t test research that tax planning has a significant effect on earnings management with a significant value of 0.0240 <0.05.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
ProBisnis : Jurnal Manajemen
Website

Abbrev

ProBisnis

Publisher

Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Subject

Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

ProBisnis: The Management Journal was previously published in print, then in 2020 it was changed to online. This journal has ISSN: 2086-7654( Print) and ISSN: 2808-7240(Online). The scope of this journal is Economics, Management, Marketing, Strategic Management, Entrepreneurship, Leadership ...