20 Juni 2023

Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan Terhadap Manajemen Laba Periode 2017 – 2019 (Studi Empiris Pada Perusahaan Manufaktur yang Tercatat di BEI)

Dian Noor Citra

ABSTRACT

This research is a type of quantitative descriptive research. The subject of this study is a Manufacturing Company listed on the Indonesia Stock Exchange. The formulation of this problem is how the effect of tax planning, deferred tax burden on profit management. The aim is to test whether there is an influence of tax planning, deferred tax burden on profit management on manufacturing companies listed on the stock exchange from 2017 - 2019. The number of samples taken as many as 54 manufacturing companies listed on the Indonesia Stock Exchange in 2017 - 2019. The research method used is a non-probability sampling method, especially purposive sampling.The analytical techniques used are descriptive statistics and logistic regression analysis methods. Based on the results of the analysis found that tax planning has a positive effect on profit management and deferred tax expenses have a positive effect on the probability of the company doing profit management.

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