PENGARUH BEBAN PAJAK TANGGUHAN, PROFITABILITAS, DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014)

PENGARUH BEBAN PAJAK TANGGUHAN, PROFITABILITAS, DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014)

This study aimed to analyze the relationship between deferred tax expense, profitability and tax planning to earnings management with leverage as control variables. Measuring earnings management are used in this study determined based approach to conditional revenue model (Stubben, 2010). The study...

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Bibliographic Details
Main Author: Budi Setyawan
Format: Article
Language:Indonesian
Published: Universitas Pamulang 2016-12-01
Series:Keberlanjutan
Subjects:
conditional revenue model
profitability
earnings management.
Online Access:https://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/85
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