PENGARUH PERENCANAAN PAJAK DAN KONEKSI POLITIK TERHADAP MANAJEMEN LABA: STUDI EMPIRIS PADA PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2010-2014

Elia Rossa, Elia (2017) PENGARUH PERENCANAAN PAJAK DAN KONEKSI POLITIK TERHADAP MANAJEMEN LABA: STUDI EMPIRIS PADA PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2010-2014. Jurnal Ilmiah Akuntansi dan Manajemen (JIAM), 13 (1). pp. 78-87. ISSN 0216-7832

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Abstract

This study aim to assess and obtain empirical evidence about the effect of tax planning on earnings management practices seteleh the change (decrease) in single tax rate in 2010 on the non-manufacturing companies listed on the Indonesia Stock Exchange. Effect of tax planning on earnings management is also associated with the phenomenon of change (decrease) in tax rates that began in the 2010 tax year. This study used a sample of 77 non-manufacturing companies listed in Indonesia Stock Exchange in 2010-2014. This research using descriptive statistics and simple linear regression for data analysis. The dependent variable in this study is earnings management, whereas the independent variable in this study is tax planning. Based on the results of data analysis, it appears that it was not tax planning manajamen positive effect on earnings in non-manufacturing companies listed on the Stock Exchange. However, the results of the descriptive analysis showed that 77 companies sampled in this study do tax planning in a way to avoid a decrease in profit.

Item Type: Article
Subjects: Ilmu Sosial > Ekonomi > Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
KODE PRODI: 6221
Creators:
CreatorsNIM/NIDN
Elia Rossa, EliaUNSPECIFIED
Contributors:
ContributionNameNIDN/NIDK/NUP
AuthorUNSPECIFIEDUNSPECIFIED
Depositing User: Elia Rossa
Date Deposited: 17 Nov 2021 07:37
Last Modified: 17 Nov 2021 07:37
URI: http://repository.ubharajaya.ac.id/id/eprint/11580

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