Jurnal Manajemen Dan Akuntansi Medan
Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan

ANALISIS PERENCANAAN PERPAJAKAN DAN BEBAN PAJAK TANGGUHAN BERDAMPAK TERHADAP MANAJEMEN LABA

Rizki, Nonon Dheriana (Unknown)
Mulyana, Asep (Unknown)
Sutrisna, Wawan Asad (Unknown)
Waruwu, Fotuho (Unknown)
Heryanto, Toto (Unknown)

Article Info

Publish Date
18 Feb 2025

Abstract

This study aims to influence tax planning and deferred tax expenses on earnings management in banking companies listed on the Indonesian stock exchange in the 2018-2022 period. the focus of this research is focused on the factors that influence earnings management, with the variables considered are tax planning and deferred tax expense. The research method used is quantitative and regression analysis, using financial report data from banking companies listed on the Indonesian stock exchange for the 2018-2022 period. Data is analyzed for the last five years period. The results of the analysis show that tax planning and deferred tax expenses have a simultaneous effect on earnings management Keywords: Profit Management ,Tax Planning, Tax Burde

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Journal Info
Jurnal Manajemen Dan Akuntansi Medan
Website

Abbrev

jumansi

Publisher

Yayasan Cita Cendekiawan Al Khwarizmi

Subject

Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media

Description

JUMANSI: Jurnal Manajemen dan Akuntasi adalah jurnal yang memuat hasil penelitian atau kajian ilmu di bidang Manajemen dan Akuntansi. JUMANSI terbit setiap dua kali dalam setahun, yaitu pada bulan Januari dan Juli. JUMANSI mempublikasikan karya ilmiah terbaik berdasarkan proses seleksi di bidang ...