PENGARUH PROFITABILITAS, ASET PAJAK TANGGUHAN, BEBAN PAJAK KINI, DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA

ALIFA SHAFIYA NUR HASANAH, . (2024) PENGARUH PROFITABILITAS, ASET PAJAK TANGGUHAN, BEBAN PAJAK KINI, DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Riset penelitian ini dibuat untuk mengkaji pengaruh profitabilitas, aset pajak tangguhan, beban pajak kini, dan perencanaan pajak terhadap manajemen laba pada perusahaan yang berada di sektor properti dan real estate yang tercatat pada Bursa Efek Indonesia dengan periode tahun penelitian adalah selama tahun 2020–2022. Sampel yang digunakan pada riset penelitian ini sebanyak 22 perusahaan pada sektor properti dan real estate yang telah ditentukan berdasarkan dengan proses metode purposive sampling. Data riset penelitian dihitung menggunakan aplikasi SPSS 25. Hasil pengujian membuktikan bahwa secara parsial profitabilitas berpengaruh negatif dan signifikan terhadap manajemen laba, sedangkan aset pajak tangguhan dan perencanaan pajak berpengaruh negatif dan tidak signifikan terhadap manajemen laba, lalu beban pajak kini berpengaruh positif dan signifikan terhadap manajemen laba. Selain itu, secara uji kelayakan model profitabilitas, aset pajak tangguhan, beban pajak kini, dan perencanaan pajak secara simultan memiliki pengaruh terhadap manajemen laba. **** This research study was conducted to examine the effect of profitability, deferred tax assets, current tax burden, and tax planning on earnings management in companies in the property and real estate sector listed on the Indonesia Stock Exchange with the research year period being during 2020-2022. The samples used in this research were 22 companies in the property and real estate sector which were determined based on the purposive sampling method process. The test results prove that partially profitability has a negative and significant effect on earnings management, while deferred tax assets and tax planning have a negative and insignificant effect on earnings management, then current tax expense has a positive and significant effect on earnings management. In addition, in the feasibility test of the model, profitability, deferred tax assets, current tax expense, and tax planning simultaneously have an influence on earnings management.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Indra Pahala, M.Si ; 2). Unggul Purwohedi, M.Si., Ph.D
Subjects:	Ilmu Sosial > Teori Ekonomi Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 23791 not found.
Date Deposited:	29 Jul 2024 00:56
Last Modified:	29 Jul 2024 00:56
URI:	http://repository.unj.ac.id/id/eprint/46970

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