Lubabah, Wirda Muhibbatul (2025) PENGARUH PERENCANAAN PAJAK, ASET PAJAK TANGGUHAN, DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The purpose of this study is to evaluate and empirically examine the independent variables, namely: 1) tax planning; 2) deferred tax assets; and 3) deferred tax expenses, in relation to earnings management among 22 companies listed on the Indonesia Stock Exchange during the 2020–2023 period. This research adopts a quantitative approach with an associative design through the formulation of hypotheses and the application of inferential statistical procedures to assess causal relationships, using purposive sampling to select companies that meet specific criteria. The data were obtained from annual audit reports published on each company’s official website. The results of the analysis indicate that tax planning has a significant effect on earnings management. Conversely, deferred tax assets and deferred tax expenses do not demonstrate a significant impact on earnings management practices. These findings highlight that strategic factors embedded in tax planning serve as a crucial determinant in earnings manipulation, while deferred tax instruments tend to be less relevant in the context of short-term earnings management. Accordingly, this study contributes to the accounting and taxation literature by strengthening the understanding of earnings management mechanisms and provides practical insights for companies and regulators in formulating policies that enhance transparency and accountability in financial reporting.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Wirda Muhibbatul Lubabah | ||||||||
| Date Deposited: | 26 Sep 2025 02:44 | ||||||||
| Last Modified: | 26 Sep 2025 02:44 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/44640 |
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