ANALISIS PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA
| ctrlnum |
8673 |
|---|---|
| fullrecord |
<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><relation>http://repository.unsri.ac.id/8673/</relation><title>ANALISIS PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA</title><creator>WIJAYA, ADE</creator><creator>Subeki, Ahmad</creator><creator>Kalsum, Umi</creator><subject>HJ4113-4601 Property tax</subject><subject>HJ4629-4830 Income tax</subject><description>This research was conducted at the company's manufacturing because manufacturing companies are easier to manipulate earnings, mains, and accounts receivable. In the research the company using a purposive sample with a sampling. This research into the population of the research was the entire manufacturing companies that publish annual financial reports (annually report) an audited and published on the Indonesia stock exchange (idx) during the years 2013 to 2018 with a the reason choosing manufacturing companies because manufacturing companies are easier to manipulate earnings, mains, and accounts receivable. And the type of data used in this research is secondary data.
Partially tax planning has no effect on the profit management. Tax-deferred interest in partial load has an impact on the management profit of. This means that any increase in the tax-deferred interest burden, then the probability of the company do profit management will experience increased (likewise vice-versa). So accept the hypothesis that says that the burden of tax-deferred interest effect on earnings management</description><date>2019-08-01</date><type>Thesis:Thesis</type><type>PeerReview:NonPeerReviewed</type><type>Book:Book</type><language>ind</language><rights>cc_public_domain</rights><identifier>http://repository.unsri.ac.id/8673/8/RAMA_62201_01031381720044.pdf</identifier><type>Book:Book</type><language>ind</language><rights>cc_public_domain</rights><identifier>http://repository.unsri.ac.id/8673/3/RAMA_62201_01031381720044_0016086501_0203078202_01_front_ref.pdf</identifier><type>Book:Book</type><language>ind</language><rights>cc_public_domain</rights><identifier>http://repository.unsri.ac.id/8673/11/RAMA_62201_01031381720044_TURNITIN.pdf</identifier><type>Book:Book</type><language>ind</language><rights>cc_public_domain</rights><identifier>http://repository.unsri.ac.id/8673/4/RAMA_62201_01031381720044_0016086501_0203078202_02.pdf</identifier><type>Book:Book</type><language>ind</language><rights>cc_public_domain</rights><identifier>http://repository.unsri.ac.id/8673/5/RAMA_62201_01031381720044_0016086501_0203078202_03.pdf</identifier><type>Book:Book</type><language>ind</language><rights>cc_public_domain</rights><identifier>http://repository.unsri.ac.id/8673/6/RAMA_62201_01031381720044_0016086501_0203078202_04.pdf</identifier><type>Book:Book</type><language>ind</language><rights>cc_public_domain</rights><identifier>http://repository.unsri.ac.id/8673/7/RAMA_62201_01031381720044_0016086501_0203078202_05.pdf</identifier><type>Book:Book</type><language>ind</language><rights>cc_public_domain</rights><identifier>http://repository.unsri.ac.id/8673/9/RAMA_62201_01031381720044_0016086501_0203078202_06_ref.pdf</identifier><type>Book:Book</type><language>ind</language><rights>cc_public_domain</rights><identifier>http://repository.unsri.ac.id/8673/10/RAMA_62201_01031381720044_0016086501_0203078202_07_lamp.pdf</identifier><identifier> WIJAYA, ADE and Subeki, Ahmad and Kalsum, Umi (2019) ANALISIS PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA. Undergraduate thesis, Sriwijaya University. </identifier><recordID>8673</recordID></dc>
|
| language |
ind |
| format |
Thesis:Thesis Thesis PeerReview:NonPeerReviewed PeerReview Book:Book Book |
| author |
WIJAYA, ADE Subeki, Ahmad Kalsum, Umi |
| title |
ANALISIS PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA |
| publishDate |
2019 |
| isbn |
0103138172004 |
| topic |
HJ4113-4601 Property tax HJ4629-4830 Income tax |
| url |
http://repository.unsri.ac.id/8673/8/RAMA_62201_01031381720044.pdf http://repository.unsri.ac.id/8673/3/RAMA_62201_01031381720044_0016086501_0203078202_01_front_ref.pdf http://repository.unsri.ac.id/8673/11/RAMA_62201_01031381720044_TURNITIN.pdf http://repository.unsri.ac.id/8673/4/RAMA_62201_01031381720044_0016086501_0203078202_02.pdf http://repository.unsri.ac.id/8673/5/RAMA_62201_01031381720044_0016086501_0203078202_03.pdf http://repository.unsri.ac.id/8673/6/RAMA_62201_01031381720044_0016086501_0203078202_04.pdf http://repository.unsri.ac.id/8673/7/RAMA_62201_01031381720044_0016086501_0203078202_05.pdf http://repository.unsri.ac.id/8673/9/RAMA_62201_01031381720044_0016086501_0203078202_06_ref.pdf http://repository.unsri.ac.id/8673/10/RAMA_62201_01031381720044_0016086501_0203078202_07_lamp.pdf http://repository.unsri.ac.id/8673/ |
| contents |
This research was conducted at the company's manufacturing because manufacturing companies are easier to manipulate earnings, mains, and accounts receivable. In the research the company using a purposive sample with a sampling. This research into the population of the research was the entire manufacturing companies that publish annual financial reports (annually report) an audited and published on the Indonesia stock exchange (idx) during the years 2013 to 2018 with a the reason choosing manufacturing companies because manufacturing companies are easier to manipulate earnings, mains, and accounts receivable. And the type of data used in this research is secondary data.
Partially tax planning has no effect on the profit management. Tax-deferred interest in partial load has an impact on the management profit of. This means that any increase in the tax-deferred interest burden, then the probability of the company do profit management will experience increased (likewise vice-versa). So accept the hypothesis that says that the burden of tax-deferred interest effect on earnings management |
| id |
IOS8119.8673 |
| institution |
Universitas Sriwijaya |
| institution_id |
177 |
| institution_type |
library:university library |
| library |
UPT Perpustakaan Universitas Sriwijaya |
| library_id |
1098 |
| collection |
Sriwijaya University Institutional Repository |
| repository_id |
8119 |
| city |
OGAN ILIR |
| province |
SUMATERA SELATAN |
| shared_to_ipusnas_str |
1 |
| repoId |
IOS8119 |
| first_indexed |
2020-03-23T07:56:45Z |
| last_indexed |
2020-03-23T07:56:45Z |
| recordtype |
dc |
| _version_ |
1674860804345692160 |
| score |
17.611513 |