Analisis Pengaruh Pajak Tangguhan terhadap Manajemen Laba Pada Perusahaan Manufaktur Sub Sektor Kosmetik

Authors

  • Pamela Gita Pramesti Akuntansi perpajakan, Politeknik Negeri Lampung, Indonesia
  • Anita Kusuma Dewi Akuntansi perpajakan, Politeknik Negeri Lampung, Indonesia
  • Depita Anggraini Akuntansi perpajakan, Politeknik Negeri Lampung, Indonesia

Keywords:

Pajak Tangguhan, Manajemen Laba

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pajak tangguhan pajak terhadap manajemen laba pada perusahaan manufaktur sub sektor kosmetik periode 2019-2023. Metode penelitian yang digunakan dalam penelitian ini adalah kuanitatif dengan data yang digunakan adalah data sekunder. Penelitian ini menggunakan analisis regresi linier berganda dan hasil dari penelitian ini membuktikan bahwa pajak tangguhan berpengaruh terhadap manajemen laba.

 

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Published

16-09-2024

How to Cite

Pramesti, P. G., Dewi, A. K., & Anggraini, D. (2024). Analisis Pengaruh Pajak Tangguhan terhadap Manajemen Laba Pada Perusahaan Manufaktur Sub Sektor Kosmetik. Jurnal Pendidikan Tambusai, 8(3), 39124–39130. Retrieved from https://jptam.org/index.php/jptam/article/view/19640

Issue

Vol. 8 No. 3 (2024)

Section

Articles of Research

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Copyright (c) 2024 Pamela Gita Pramesti

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