PENGARUH MANAJEMEN LABA RIIL MELALUI ARUS KAS OPERASI, BIAYA PRODUKSI, DAN BEBAN DISKRESIONER TERHADAP AKTIVITAS TAX SHELTER PADA PERUSAHAAN MANUFAKTUR TAHUN 2015 YANG TERDAFTAR DI BURSA EFEK INDONESIA

ABRIYANTO, IMAM PANDU (2017) PENGARUH MANAJEMEN LABA RIIL MELALUI ARUS KAS OPERASI, BIAYA PRODUKSI, DAN BEBAN DISKRESIONER TERHADAP AKTIVITAS TAX SHELTER PADA PERUSAHAAN MANUFAKTUR TAHUN 2015 YANG TERDAFTAR DI BURSA EFEK INDONESIA. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ABSTRACT IMAM PANDU ABRIYANTO. The Influence of Real Earnings Management via Operating Cash Flow, Production Costs, and Discretionary Expenses to the Tax Shelter Activities at Manufacturing Industry by 2015 were Listed on the Indonesia Stock Exchange. This study aims to examine the influence of real earnings management via operating cash flow, production costs, and discretionary expenses on the possibility of companies involved in tax shelter activities by using Surat Ketetapan Pajak Kurang Bayar (notice of tax deficiency) as a proxy to measure the tax shelter activities. By using a sample of companies who received Surat Ketetapan Pajak Kurang Bayar (notice of tax deficiency) in manufacturing industry and listed in Indonesia Stock Exchange during the period 2015, this study finds that the company tends to favor real earnings management via operating cash flow for increasing possibility of aggressive tax shelter activities. This finding is supporting the hyphotesis and the theories. Real earnings management via production costs and discretionary expenses decreasing possibility of aggressive tax shelter activities.

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Nuramalia Hasanah, SE, M.Ak ; Pembimbing II: Dr. Rida Prihatni, M.Si
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Investasi, Manajemen Modal, Kapitalisasi (Management of Investment, Capitalization)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Anggaran (Budgeting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 19 Feb 2018 03:55
Last Modified: 19 Feb 2018 03:55
URI: http://repository.fe.unj.ac.id/id/eprint/3196

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