Alawiyah, Nur Intan (2020) PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN ASET PAJAK TANGGUHAN TERHADAP MANAGEMEN LABA (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar di BEI Tahun 2016-2018). Undergraduate (S1) thesis, Universitas Muhammadiyah Malang.

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Abstract

This study aimed to determine the influence and analyze each of the effects of current deferred tax asset, deferred tax expense, and taxd planning on earnings management in 15 samples of mining sector companies with a total of 45 mining company observations listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The method used in this research is tax planning as measured by Cash Effective Tax Rate (Cash ETR), deferred tax expense, current deferred tax assets, and earnings management as measured by discretionary accruals. The results obtained are that each tax planning and deferred tax assets do not affect earnings management. Deferred tax expense affects earnings management.

Item Type:	Thesis (Undergraduate (S1))
Student ID:	201610170311339
Thesis Advisors:	Dhaniel Syam (0725115601), Gina Harventy (0718038203)
Keywords:	Tax Planning, Deffered Tax Expense, Current Deffered Tax Asset, and Earnings Management.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Faculty of Economics and Business > Accountant Profession Education (62901)
Depositing User:	201610170311339
Date Deposited:	27 Aug 2020 06:11
Last Modified:	27 Aug 2020 06:11
URI :	http://eprints.umm.ac.id/id/eprint/65354

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