{"data":{"id":2634,"url":"https:\/\/repo.xbbh.net\/items\/2634","status":"published","type":"thesis","title":"PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020)","title_alt":null,"abstract":"Penelitian ini bertujuan untuk mengetahui, mengalisis, mendeskripsikan, pengaruh perencanaan pajak terhadap manajemen laba pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2018-2020. Penelitian ini menggunakan sampel sebanyak 67 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2018-2020. Teknik analisis data yang digunakan adalah analisis regresi data panel pada Eviews 10. Hasil pengujian analisis regresi menunjukkan nilai probabilitas yaitu sebesar 0,0003 artinya lebih kecil dari 0,05 maka H0 ditolak. Hal ini berarti bahwa variabel Perencanaan pajak (X) mempunyai pengaruh yang signifikan secara individual terhadap Manajemen laba (Y).","abstract_alt":null,"creators":[{"role":"author","family_name":"EMANUEL HAREFA","given_name":"HERMANTO","orcid":null,"national_id":"NPM1112181067"},{"role":"advisor","family_name":"SURYA","given_name":"YULI","orcid":null,"national_id":"0401078503"}],"year":2022,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"Universitas sangga buana YPKP","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["Kata kunci : Perencanaan pajak","Manajemen laba."],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"EMANUEL HAREFA, HERMANTO (2022) PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020). Universitas sangga buana YPKP.","documents":[{"name":"1._COVER.pdf","section":"cover","mime_type":"application\/pdf","size":2163893,"sha256":"42c43c9214e163cb8d0171361a6d0a61a7eb7e9504d94fe4d7fef2a179b59492","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2634\/files\/8492\/1._COVER.pdf"},{"name":"2._LEMBAR_PENGESAHAN.pdf","section":"front_matter","mime_type":"application\/pdf","size":444287,"sha256":"c469b55c57f0d322b0944ec4b4eaaef9fc91810baf410e55fe5a6ccf257267de","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2634\/files\/8493\/2._LEMBAR_PENGESAHAN.pdf"},{"name":"3._LEMBAR_PERNYATAAN.pdf","section":"front_matter","mime_type":"application\/pdf","size":484445,"sha256":"1f540e73a8eeb97af5f520673cf90f1210aadd62e03ab647e275285f27b1cf2b","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2634\/files\/8494\/3._LEMBAR_PERNYATAAN.pdf"},{"name":"4._ABSTRAK.pdf","section":"abstract","mime_type":"application\/pdf","size":2153508,"sha256":"8520a4592480afe9855a39c4cf769db220242226a723e4cfe398477eb9aa7002","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2634\/files\/8495\/4._ABSTRAK.pdf"},{"name":"7._BAB_I.pdf","section":"chapter_1","mime_type":"application\/pdf","size":2148250,"sha256":"56a9b4432d5ae23148e20f8d04b10724fafdfba76f2360e894144f5a4c5efbf0","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2634\/files\/8496\/7._BAB_I.pdf"},{"name":"12._DAFTAR_PUSTAKA.pdf","section":"bibliography","mime_type":"application\/pdf","size":2148156,"sha256":"c7f009503024969115e0a922c922534f750f604522324cbc02b9fac5fc761e16","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/2634\/files\/8497\/12._DAFTAR_PUSTAKA.pdf"}],"published_at":"2023-09-04T04:10:18+00:00","updated_at":"2026-10-31T06:58:35+00:00"}}