Pengaruh Perencanaan Pajak, Beban Pajak tangguhan dan Kompensasi Bonus Terhadap Manajemen Laba
Keywords:
perencanaan pajak, beban pajak tangguhan, kompensasi bonus, manajemen labaAbstract
Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh perencanaan pajak, beban pajak tangguhan dan kompensasi bonus terhadap manajemen laba. Penelitian ini menggunakan sampel pada perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019. Terkait prosedur pemilihan sampel, penelitian ini menggunakan purposive sampling. Kemudian, pendekatan regresi berganda akan digunakan untuk modelling dengan bantuan SPSS sebagai perangkat lunak untuk mengolah data yang tersedia. Pada akhirnya, hasil penelitian menunjukkan bahwa beban pajak tangguhan adalah faktor yang paling mempengaruhi manajemen laba secara signifikan.
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