HUBUNGAN PAJAK TANGGUHAN DENGAN KECURANGAN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2013-2017)

Nirmala Suryani - Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This study aims to obtain the empirical evidence of correlation between deferred tax and earnings fraud for companies that have positive pre-tax profits. This study uses secondary data that is the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sample in this study was determined by purposive sampling technique, namely by using consideration of certain criteria and characteristics for determining of the sample, so as to obtain 60 samples of manufacturing companies. The analitical method used is binary logistic regression. The result of this study found that the deffered tax did not have a positive and significant correlation with earnings fraud during the year of fraud or in the year before fraud.

Keywords: earnings fraud, deffered tax


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