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PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017

Jurnal Ilmiah Riset Manajemen

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Title PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017
 
Creator Amin, Mustofa
Susyanti, Jeni
ABS, M. Khoirul
 
Description ABTRACTThis study aims to examine the effect of tax planning on earnings management in manufacturing companies for the period 2015-2017. The population in the study were 141 companies, and the sample in this study used a purposive sampling technique totaling 15 manufacturing companies in various industrial sectors. The data analysis method used in the study is simple linear regression.The results of this study provide empirical evidence that partially tax planning has a positive but not significant effect on earnings management (sig. 0.060). Keywords: tax planning and earnings management 
 
Publisher Jurnal Ilmiah Riset Manajemen
 
Contributor —
 
Date 2019-02-02
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jrm/article/view/2191
 
Source Jurnal Ilmiah Riset Manajemen; Ejrm Vol 08. No 01 Februari 2019
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jrm/article/view/2191/2074
 
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