Pengaruh Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Non Finansial yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018

Somodung, Andra (2019) Pengaruh Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Non Finansial yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018. Other thesis, Universitas Islam Riau.

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Abstract

This essay aims to examine and discuss the presence or absence of the effect of tax planning on earnings management with the object of research undertaken in non-financial companies listed on the Indonesia Stock Exchange in the period 2015-2018. In this study, the use of the data using the annual financial statement data obtained from the site www.idx.com, By using purposive sampling technique the importance of the 112 companies that were used as the final sample in this study. The method of analysis used in this study was using simple regression analysis. This study get the result that tax planning significant effect on earnings management. It can be seen from the partial test has been done where Thitung > Ttable (2,469> 1,965) with significance 0.014> 0.05. The coefficient of determination of tax planning encourage independent variable on the dependent variable earnings management by 7.7%

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