PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

Fatchan Achyani, Susi Lestari
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引用次数: 16

Abstract

This study aims to examine the effect of tax planning on earnings management. In addition, several factors that are thougt to also affect earnings management are also tested, among others: deferred tax expense, deferred tax assets, managerial ownership, and free cash flow. The data used in this study is the annual report of companies listed on Indonesia Stock Exchange in the period 2015-2017. Jones modifications are used to measure earnings management. This study uses multiple regression analysis tools. The results showed that only free cash flow can affect earnings management while tax planning, deferred tax expense, deferred tax assets, and managerial ownership do not affect earnings management.
税收规划对利润管理的影响(2017年至2017年在印尼证券交易所上市的制造业实证研究)
本研究旨在探讨税务筹划对盈余管理的影响。此外,还测试了几个被认为也会影响盈余管理的因素,其中包括:递延税项费用、递延税项资产、管理层所有权和自由现金流。本研究使用的数据是印度尼西亚证券交易所上市公司2015-2017年的年报。琼斯修正法用于衡量盈余管理。本研究采用多元回归分析工具。结果表明,只有自由现金流会影响盈余管理,而税收筹划、递延税项费用、递延税项资产和管理层所有权对盈余管理没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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