PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

This study aims to examine the effect of tax planning on earnings management. In addition, several factors that are thougt to also affect earnings management are also tested, among others: deferred tax expense, deferred tax assets, managerial ownership, and free cash flow. The data used in this stud...

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Bibliographic Details
Main Authors: Fatchan Achyani, Susi Lestari
Format: Article
Language:English
Published: Muhammadiyah University Press 2019-04-01
Series:Riset Akuntansi dan Keuangan Indonesia
Online Access:http://journals.ums.ac.id/index.php/reaksi/article/view/8063
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spelling doaj-f1adce0134ed4044a76b3334803dbdc82020-11-25T03:29:04ZengMuhammadiyah University PressRiset Akuntansi dan Keuangan Indonesia2541-61112019-04-0141778810.23917/reaksi.v4i1.80634637PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)Fatchan Achyani0Susi Lestari1Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah SurakartaProgram Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah SurakartaThis study aims to examine the effect of tax planning on earnings management. In addition, several factors that are thougt to also affect earnings management are also tested, among others: deferred tax expense, deferred tax assets, managerial ownership, and free cash flow. The data used in this study is the annual report of companies listed on Indonesia Stock Exchange in the period 2015-2017. Jones modifications are used to measure earnings management. This study uses multiple regression analysis tools. The results showed that only free cash flow can affect earnings management while tax planning, deferred tax expense, deferred tax assets, and managerial ownership do not affect earnings management.http://journals.ums.ac.id/index.php/reaksi/article/view/8063
collection DOAJ
language English
format Article
sources DOAJ
author Fatchan Achyani
Susi Lestari
spellingShingle Fatchan Achyani
Susi Lestari
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)
Riset Akuntansi dan Keuangan Indonesia
author_facet Fatchan Achyani
Susi Lestari
author_sort Fatchan Achyani
title PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)
title_short PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)
title_full PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)
title_fullStr PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)
title_full_unstemmed PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)
title_sort pengaruh perencanaan pajak terhadap manajemen laba (studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2015-2017)
publisher Muhammadiyah University Press
series Riset Akuntansi dan Keuangan Indonesia
issn 2541-6111
publishDate 2019-04-01
description This study aims to examine the effect of tax planning on earnings management. In addition, several factors that are thougt to also affect earnings management are also tested, among others: deferred tax expense, deferred tax assets, managerial ownership, and free cash flow. The data used in this study is the annual report of companies listed on Indonesia Stock Exchange in the period 2015-2017. Jones modifications are used to measure earnings management. This study uses multiple regression analysis tools. The results showed that only free cash flow can affect earnings management while tax planning, deferred tax expense, deferred tax assets, and managerial ownership do not affect earnings management.
url http://journals.ums.ac.id/index.php/reaksi/article/view/8063
work_keys_str_mv AT fatchanachyani pengaruhperencanaanpajakterhadapmanajemenlabastudiempirispadaperusahaanmanufakturyangterdaftardibursaefekindonesiatahun20152017
AT susilestari pengaruhperencanaanpajakterhadapmanajemenlabastudiempirispadaperusahaanmanufakturyangterdaftardibursaefekindonesiatahun20152017
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