Pengaruh Aset Pajak Tangguhan, Perencanaan Pajak, dan Leverage Terhadap Manajemen Laba Pada Sektor Industri Barang Konsumsi di BEI Tahun 2017-2020

Azizah, Ummi and ., Eko Hadi Siswanto, S.E.,. M.Ak., BKP. (2022) Pengaruh Aset Pajak Tangguhan, Perencanaan Pajak, dan Leverage Terhadap Manajemen Laba Pada Sektor Industri Barang Konsumsi di BEI Tahun 2017-2020. ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

UMMI AZIZAH. Pengaruh Aset Pajak Tangguhan, Perencanaan Pajak, dan Leverage terhadap Manajemen Laba pada Sektor Industri Barang Konsumsi di BEI Tahun 2017-2020. Di bawah bimbingan Eko hadi Siswanto.

Penelitian ini bertujuan untuk mengkaji bagaimana pengaruh Aset Pajak Tangguhan, Perencanaan Pajak dan Leverage terhadap Manajemen Laba secara parsial maupun secara simultan. Penelitian ini menggunakan data sekunder berupa laporan keuangan yang diperoleh dari website Bursa Efek Indonesia. Metode penelitian ini menggunakan metode penelitian kuantitatif dengan pengolahan data menggunakan Excel dan Program SPSS 25. Hasil dari penelitian ini adalah (1) Aset Pajak Tangguhan berpengaruh positif dan tidak signifikan terhadap Manajemen Laba; (2) Perencanaan Pajak berepengaruh positif dan tidak signifikan terhadap Manajemen Laba; (3) Leverage berpengaruh negatif dan signifikan terhadap Manajemen Laba; (4) Aset pajak tangguhan, Perencanaan Pajak, dan Leverage secara bersama-sama mempengaruhi Manajemen Laba.

Kata Kunci : Pengaruh, Aset Pajak Tangguhan, Perencanaan Pajak, Leverage, Manajemen Laba, Sektor Industri Barang Konsumsi.

ABSTRACT

UMMI AZIZAH. The Influence of Deferred Tax Assets, Tax Planning, and Leverage on Earnings Management in the Consumer Goods Industrial Sector on the IDX in 2017-2020. Under the guidance of Eko Hadi Siswanto.
This study aims to examine how the effect of Deferred Tax Assets, Tax Planning and Leverage on Earnings Management partially or simultaneously. This study uses secondary data in the form of financial statements obtained from the Indonesia Stock Exchange website. This research method uses quantitative research methods with data processing using Excel and SPSS 25 program. The results of this study are (1) Deferred Tax Assets have a positive and insignificant effect on Earnings Management; (2) Tax Planning has a positive and insignificant effect on Earnings Management; (3) Leverage has a negative and significant effect on Earnings Management; (4) Deferred tax assets, Tax Planning, and Leverage together affect Earnings Management with a coefficient of determination of 17.8%.

Keywords: Influence, Deferred Tax Assets, Tax Planning, Leverage. Earnings Management, Consumer Goods Industry Sector.

Item Type: Other
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: 26 Feb 2025 07:59
Last Modified: 26 Feb 2025 07:59
URI: https://repository.itb-ad.ac.id/id/eprint/411

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