Universitas Bhayangkara Jakarta Raya

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Machdar, Nera Marinda (2025) Pengaruh Profitabilitas, Perencanaan Pajak, Beban Pajak Tangguhan, dan Ukuran Perusahaan Terhadap Manajemen Laba dengan Intensitas Pajak Sebagai Variabel Moderasi pada Perusahaan Sektor Kertas dan Kemasan di Bursa Efek Indonesia Periode 2021–2024. Jurnal Penelitian Ilmiah Multidisipliner, 1 (3). pp. 1506-1510. ISSN 3089-0128

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Abstract

This study aims to test and analyze the influence of several internal factors of the company consisting of profitability, tax planning, deferred tax burden, and company size on profit management practices carried out by paper and packaging sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2021 to 2024. In addition, this study also examines the role of tax intensity as a moderation variable that has the potential to strengthen or weaken the relationship between these independent variables and profit management practices. The research uses a quantitative approach with the panel data regression analysis method and the Moderated Regression Analysis (MRA) test. The sample was selected by purposive sampling based on certain criteria to be relevant to the research context. The results obtained are expected to contribute to the development of financial accounting science, especially in understanding profit management practices in specific industry contexts. These findings can also be a consideration for investors, regulators, and company management in improving the transparency and accountability of financial reporting.

Item Type:	Article
Subjects:	Ilmu Sosial > Ekonomi
Divisions:	Fakultas Ekonomi dan Bisnis > Doktoral Ilmu Manajemen
Depositing User:	Prof. Dr. Nera Marinda Machdar
Date Deposited:	02 Feb 2026 01:08
Last Modified:	02 Feb 2026 01:08
URI:	http://repository.ubharajaya.ac.id/id/eprint/37850

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