PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA

ABSTRACT Tax planning and the deferred tax expense is an approach that can be used to detect the presence of earnings management practices. The purpose of this study to examine the effect of tax planning and the deferred tax expense on earnings management (Case Study at Manufacturing Companies Lis...

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Bibliographic Details
Main Authors: A.A. Gede Raka Plasa Negara, I.D.G. Dharma Suputra
Format: Article
Language:Indonesian
Published: Universitas Udayana 2017-08-01
Series:E-Jurnal Akuntansi
Subjects:
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/28499