MODERASI PEMILIKAN MANAJERIAL PADA PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN & MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020

Handayani, Alberta Esti and Aulia, Yoosita and Paramitha, Melvie (2023) MODERASI PEMILIKAN MANAJERIAL PADA PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN & MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020. JIAI (Indonesian Accounting Scientific Journal), 8 (1). pp. 56-75. ISSN p-ISSN: 2528-6501, e-ISSN: 2620-5432

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Official URL: http://jurnal.unmuhjember.ac.id/index.php/JIAI/art...

Abstract

This research was conducted with the aim of examining the effect of tax planning and deferred tax expense on earnings management with managerial ownership as a moderating variable. The purposive sampling method is the sampling method used, with this method obtained a sample of 33 data from food & beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Multiple linear regression analysis and moderated regression analysis (MRA) were the data analysis techniques used. The results of this study indicate that tax planning has an effect on earnings management, deferred tax expense has no effect on earnings management, managerial ownership is able to moderate tax planning on earnings management, and managerial ownership is not able to moderate deferred tax expense on earnings management.

Item Type:	Article
Uncontrolled Keywords:	Tax planning, deferred tax expense, managerial ownership, earning management
Subjects:	H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	HROD
Depositing User:	Perpustakaan UWIKA
Date Deposited:	25 Jul 2023 05:13
Last Modified:	21 May 2024 09:51
URI:	http://repository.widyakartika.ac.id/id/eprint/3236

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