PENGARUH ASIMETRI INFORMASI, PERENCANAAN PAJAK, DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA

LESTARIE, NESTY (2019) PENGARUH ASIMETRI INFORMASI, PERENCANAAN PAJAK, DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA. S1 thesis, Fakultas Ekonomi.

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Abstract

NESTY LESTARIE. Effects of Information Asymmetry, Tax Planning, and Deferred Tax Expenses on Earnings Management. Faculty of Economics, Jakarta State University, 2019. Financial reports are an important source of information for stakeholders. Especially in detecting the practice of earnings management in the company. This study analyzes the effect of information asymmetry, tax planning, and deferred tax expense on earnings management. The object of the research chosen to carry out this study was a manufacturing company listed on the Stock Exchange in the period 2015 - 2017. Using a purposive sampling method, so 23 companies were selected with 66 observations after outliers. The application used in this study to test all variables using eviews 10. Based on the results and conclusions of the study, information asymmetry has an effect on earnings management. While planning and deferred tax expense does not affect earnings management. Keyword: Information Asymmetry, Tax Planning, and Deferred Tax Expenses on Earnings Management

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