PENGARUH ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN, DAN PERENCANAAN PAJAK TERHADADAP MANAJEMEN LABA (STUDI KASUS PT. AKR CORPORINDO TBK PERIODE 2012-2021)

  • Edo Agus Pratama

Abstract

The purpose of this study was to see the influence and magnitude of the influence of Deferred Tax Assets, Deferred Tax Expenses and Tax Planning on Profit Management at PT. AKR Corporindo Tbk in 2012-2021. The results show that partially deferred tax assets do not have a significant effect on profit management based on the results of the t test showing that the value of t count < t table or 1.957 < 2.4469 with a significant value greater than alpha or 0.098 > 0.05, deferred tax expense does not have a significant effect on Profit Management. Based on the results of the t test, it shows that the value of t count < t table or -0.050 < 2.4469 with a significant value greater than alpha or 0.962 > 0.05 and Tax Planning has no significant effect on Profit Management. Based on the results of the t test, it shows that the value of t count < t table or -1.670 > 2.4469 with a significant value greater than alpha or 0.146 > 0.05 Then simultaneously Deferred Tax Assets, Deferred Tax Expenses and Tax Planning have no effect simultaneously on Earnings Management at PT. AKR Corporindo Tbk in 2012-2021. Based on the results of the F test, it shows that the calculated F value < F table or 3.159 < 4.7570 with a significant value greater than alpha or 0.107 > 0.05

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Published
Oct 17, 2023
How to Cite
PRATAMA, Edo Agus. PENGARUH ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN, DAN PERENCANAAN PAJAK TERHADADAP MANAJEMEN LABA (STUDI KASUS PT. AKR CORPORINDO TBK PERIODE 2012-2021). JURNAL ILMIAH MAHASISWA EKONOMI SAKTI (JIMES), [S.l.], v. 1, n. 2, p. 144-150, oct. 2023. Available at: <http://e-journal.stie-sak.ac.id/index.php/65201/article/view/455>. Date accessed: 22 feb. 2024.
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Articles