Analisis penghindaran pajak, beban pajak tangguhan, dan koneksi politik terhadap manajemen laba

##plugins.themes.academic_pro.article.main##

Riky Antonius
Lambok DR Tampubolon

Abstract

Purpose: This study aims to examine the effect of tax avoidance, deferred tax burden and political connections on earnings management.


Research methodology: Purposive sampling was used as the sampling technique in this study. The data was tested using multiple-linear regression.


Results: The results show that tax avoidance, deferred tax expense, and company’s political relation have no effect on earnings management practice.


Limitations: A limitation of this study is the use of very little data due to the large number of sampling criteria.


Contribution: This study can be a reference for companies to make better earnings management.


Keywords: Tax avoidance, Deferred tax expense, Political relation, Company size, Leverage, Return on assets, Earnings management

##plugins.themes.academic_pro.article.details##

How to Cite
Antonius, R., & Tampubolon, L. D. (2019). Analisis penghindaran pajak, beban pajak tangguhan, dan koneksi politik terhadap manajemen laba. Jurnal Akuntansi, Keuangan, Dan Manajemen, 1(1), 39-52. https://doi.org/10.35912/jakman.v1i1.5