Pengaruh Beban Pajak Penghasilan Dan Perencanaan Pajak Terhadap Manajemen Laba (Studi Pada Perusahaan subsektor Farmasi Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020)

Abstract

This study aims to determine the effect of Income Tax Expenses on Earnings Management in Pharmaceutical Companies listed on the Indonesia Stock Exchange in 2016-2020, to determine the effect of Tax Planning on Earnings Management in Pharmaceutical Companies listed on the Indonesia Stock Exchange in 2016-2020, and to determine the effect of Income Tax Expenses and Tax Planning together on Earnings Management in Pharmaceutical Companies listed on the Indonesia Stock Exchange in 2016-2020. The data analysis method in this study is descriptive analysis method and quantitative analysis method. The population in this study are Pharmaceutical Sub-sector Companies listed on the Indonesia Stock Exchange 2016-2020. Purposive sampling was chosen as a technique in sampling. The sample used in this study amounted to 8 companies. The type of research in this thesis is descriptive research and associative research.

The test results conclude that the Income Tax Expense on Earnings Management in Pharmaceutical Companies listed on the Indonesia Stock Exchange 2016-2020 has a very low negative effect (r value of -0.068). Then Tax Planning on Earnings Management in Pharmaceutical Companies listed on the Indonesia Stock Exchange in 2016-2020 has a very low negative effect (r value of -0.075. As well as Income Tax Expenses and Tax Planning together on Earnings Management in Registered Pharmaceutical Companies on the Indonesia Stock Exchange in 2016-2020 has a very low negative effect (r value of -0.092).