PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017

Abstract

ABTRACT

This study aims to examine the effect of tax planning on earnings management in manufacturing companies for the period 2015-2017. The population in the study were 141 companies, and the sample in this study used a purposive sampling technique totaling 15 manufacturing companies in various industrial sectors. The data analysis method used in the study is simple linear regression.

The results of this study provide empirical evidence that partially tax planning has a positive but not significant effect on earnings management (sig. 0.060).

Keywords: tax planning and earnings management