PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NONMANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

Abstract
Effect Tax Planning on the of Earnings Management in NonManufacturing Companies
Registered on the Indonesia Stock Exchange)
This study aims to analyze the effect of tax planning on earnings management. The object of
this research is Sub Sector of Property, Real Estate, and Building Construction Services
which listed on Indonesia Stock Exchange (BEI) with observation period from 2014 until
2016 As many as 34 companies.Data used in this research is data based on annual financial
statements obtained through the site www.idx.co.id and www.sahamoke.com. Method of
sampling by using purposive sampling. The results of this study indicate that tax planning has
no positive and insignificant effect on earnings management.
Keywords : Tax planning, earnings management.