Sari, Selly and ., Siti Maryama, SE, MM (2023) Pengaruh Pajak Penghasilan (PPH) Pasal 29 dan Liabilitas Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan SUB Sektor Property Yang Terdaftar di BEI Tahun 2019-2022. ITB Ahmad Dahlan Jakarta, Jakarta.
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Abstract
Selly Puspita Sari. NIM:1962201075. Pengaruh Pajak Penghasilan 29 Dan Liabilitas Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Sub sektor Proferty yang terdaftar di BEI pada tahun 2019-2022, dibawah bimbingan Ibu Siti Maryamah, SE, MM.
Tujuan penelitian ini adalah untuk menganalisis pengaruh Pajak Penghasilan 29 terhadap Manajemen laba, Liabilitas Pajak Tangguhan terhadap Manajemen Laba. Desain penelitian ini menggunakan metode kuantitatif dengan pendekatan analisis asosiatif. Penentuan sampel dilakukan dengan metode purposive sampling. Perusahaan yang akan dianalisa menggunakan analisis statistik deskriptif, uji asumsi klasik, uji normalitas, uji aoutokolerasi, uji regresi linier berganda, uji korelasi, uji determinasi, uji t dan uji f dengan menggunakan program SPSS 20. Hasil penelitian ini menemukan variabel Pajak Penghasilan 29 tidak mempunyai hubungan dengan Manajemen Laba. Jadi dapat disimpulkan variabel Pajak Penghasilan 29 terhadap Manajemen Laba secara parsial tidak memiliki pengaruh signifikan,variabel Liabilitas Pajak Tangguhan tidak mempunyai hubungan yang searah dengan Manajemen Laba. Jadi dapat disimpulkan variabel Liabilitas Pajak Tangguhan secara parsial tidak memiliki pengaruh signifikan terhadap Manajemen Laba. Dan setelah dianalisa dengan menggunakan analisis koefisien determinasi (R2) diperoleh hasil sebesar 0,049 hal ini berarti seluruh variabel bebas yakni Pajak Penghasilan 29 (X1) dan Liabilitas Pajak Tangguhan (X2) mempunyai kontribusi secara bersama-sama sebesar 5% terhadap variabel terikat (Y) yaitu Manajemen Laba, sedangkan sisanya 95% dipengaruhi oleh variabel-variabel lain di luar variabel Pajak Penghasilan 29 dan Liabilitas Pajak Tangguhan.
Kata kunci: Pajak Penghasilan 29, Liabilitas Pajak Tangguhan, Manajemen Laba
Selly Puspita Sari. NIM: 1962201075. The Influence of Income Tax 29 and Deferred Tax Liabilities on Profit Management in Profitability Sub-sector Companies listed on the IDX in 2019-2022, under the guidance of Mrs. Siti Maryamah, SE, MM.
The purpose of this research is to analyze the effect of Income Tax 29 on earnings management, Deferred Tax Liabilities on Profit Management. This research design uses quantitative methods with an associative analysis approach. Sample determination was carried out using the purposive sampling method. The company that will be analyzed uses descriptive statistical analysis, classical assumption test, normality test, autocorrelation test, multiple linear regression test, correlation test, determination test, t test and f test using the SPSS 20 program. The results of this study found that the Income Tax variable was 29 no has a relationship with Profit Management. So it can be concluded that the Income Tax 29 variable on Profit Management partially does not have a significant influence, the Deferred Tax Liability variable does not have a direct relationship with Profit Management. So it can be concluded that the Deferred Tax Liabilities variable partially does not have a significant influence on Earnings Management. And after being analyzed using coefficient of determination analysis (R2), the result was 0.049, this means that all independent variables, namely Income Tax 29 (X1) and Deferred Tax Liabilities (X2) have a joint contribution of 5% to the dependent variable (Y) namely Profit Management, while the remaining 95% is influenced by other variables outside the Income Tax 29 variable and Deferred Tax Liabilities.
Keywords: Income Tax 29, Deferred Tax Liabilities, Profit Management
Item Type: | Other |
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Subjects: | N Fine Arts > NK Decorative arts Applied arts Decoration and ornament N Fine Arts > NX Arts in general |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | Khalifafachri Albi |
Date Deposited: | 18 Feb 2025 02:57 |
Last Modified: | 18 Feb 2025 02:57 |
URI: | http://repository.itb-ad.ac.id/id/eprint/230 |
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