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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Muhammadiyah University Press
2019-04-01
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| Series: | Riset Akuntansi dan Keuangan Indonesia |
| Online Access: | http://journals.ums.ac.id/index.php/reaksi/article/view/8063 |