cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dimas Garda
Contact Email
skenabisnisibbi@gmail.com
Phone
+6281265550690
Journal Mail Official
skenabisnisibbi@gmail.com
Editorial Address
Jalan Sei Deli No 18 Silalas Medan Barat Kota Medan 20114, Medan, Provinsi Sumatera Utara, 20114
Location
Kota medan,
Sumatera utara
INDONESIA
Skena Bisnis
Published by Universitas IBBI
ISSN : -     EISSN : 30326826     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Skena Bisnis (SB) bertujuan untuk mempublikasikan penelitian yang teliti, relevan, dan berpotensi berdampak. Menyadari hubungan rumit antara banyak bidang aktivitas bisnis, Jurnal Skena Bisnis akan mengkaji beragam konteks keputusan bisnis, proses dan aktivitas, mengembangkan wawasan yang bermakna bagi teori, praktik, dan/atau masyarakat secara luas. Penelitiannya dimaksudkan untuk menghasilkan perdebatan bermakna di dunia akademis dan praktik, yang menggugah pemikiran dan berpotensi membuat perbedaan pada pemikiran konseptual dan/atau praktik. Diterbitkan untuk berbagai pemangku kepentingan, termasuk akademisi, peneliti, eksekutif, dan pembuat kebijakan, Jurnal ini membantu penerapan penelitiannya pada situasi praktis dan temuan teoretis terhadap realitas dunia bisnis serta masyarakat.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 21 Documents
 1   2   3 
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Openjoylumbangaol
Skena Bisnis Vol. 2 No. 1 (2025): Skena Bisnis Journal (SB)
Publisher : Fakultas Ilmu Sosial Dan Humaniora, Universitas Ibbi

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

Abstract

The purpose of this study is to analyze the influence of tax planning and deferred tax expenses on earnings management. The data obtained is secondary data from manufacturing companies listed on the Indonesia Stock Exchange. The research method used is descriptive quantitative research. The sample was selected using purposive sampling method. The population of this study consists of 228 manufacturing companies listed on the Indonesia Stock Exchange, with a sample of 77 companies over four years, from 2019 to 2022. The type of data used in this study is secondary data in the form of financial statements obtained through the website www.idx.co.id. The data analysis technique used is panel data analysis using Eviews 12. The results of this study indicate that partially, the variables of tax planning, deferred tax expenses, and company size influence earnings management. Simultaneously, the variables of tax planning, deferred tax expenses, and company size influence earnings management.

Page 3 of 3 | Total Record : 21

 1   2   3 

Filter by Year

2024 2025


Reset
Filter By Issues
All Issue Vol. 2 No. 1 (2025): Skena Bisnis Journal (SB) Vol. 1 No. 2 (2024): Skena Bisnis Journal (SB) Vol. 1 No. 1 (2024): Skena Bisnis Journal (SB)