Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Konservatisme Akuntansi terhadap Manajemen Laba pada Perusahaan Food and Beverage

Aprila, Yolanda (2023) Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Konservatisme Akuntansi terhadap Manajemen Laba pada Perusahaan Food and Beverage. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

This research aims to determine the influence of Tax Planning, Deferred Tax Expenses, and Accounting Conservatism on Profit Management in Food and Beverage Companies. This research uses quantitative methods and the type of data used is secondary data in the form of company financial reports. In this study, the sample was determined using a purposive sampling technique, resulting in a total sample of 108 samples originating from 27 food and beverage companies during the 2019-2022 period. The data in this study was processed using the SPSS (Statistical Product and Service Solution) version 25 program. The results of this research indicate that Tax Planning has no effect on Profit Management, Deferred Tax Expenses have no effect on Profit Management, and Accounting Conservatism has a negative effect on Profit Management.

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