UNIVERSITAS BINA NUSANTARA

Accounting Program
Accounting Study Program
Faculty of Economics and Communication
Skripsi Sarjana Strata 1 Akuntansi
Semester Genap 2017/2018

ANALISIS PENGARUH BOOK TAX DIFFERENCES, TAX PLANNING, TAX

AGGRESSIVE, DAN TAX AVOIDANCE TERHADAP MANAJEMEN LABA
PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA
EFEK INDONESIA PERIODE 2014-2016

Muhamad Andrey 1801407524

ABSTRACT

This study aimed to examine the effect of Book Tax Difference Permanent, Book Tax
Difference Temporary, Tax Planning, Tax Aggressive, and Tax Avoidance on
Earnings Management in Manufacturing Companies listed on Indonesia Stock
Exchange for the period 2014-2016. Using purposive sampling method, this research
sample consist 60 (sixty) Companies listed in the Indonesia Stock Exchange. Data
analysis tools used in this research is descriptive analysis and multiple linear
analysis. The results showed that Book Tax Difference Permanent, Book Tax
Difference Temporary, Tax Planning, Tax Aggressive, and Tax Avoidance
simultaneously have influence on Earnings Management. Partially, Book Tax
Difference Temporary, Tax Planning, Tax Aggressive, and Tax Avoidance have no
effect to Earnings Management, while Book Tax Difference Permanent have negative
effect to Earnings Management. (MA).
Keywords : Book Tax Difference Permanent, Book Tax Difference Temporary, Tax
Planning, Tax Aggressive, Tax Avoidance, and Earnings Management

ABSTRAK

Penelitian ini bertujuan untuk menguji pengaruh Book Tax Difference Permanent,
Book Tax Difference Temporary, Tax Planning, Tax Aggressive, dan Tax Avoidance
terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek
Indonesia Periode 2014-2016. Jumlah sampel yang digunakan dalam penelitian ini
adalah 60 Perusahaan yang terdaftar di Bursa Efek Indonesia dengan menggunakan
metode purposive sampling. Alat analisis data yang digunakan dalam penelitian ini
adalah analisis deskriptif dan analisis linear berganda. Hasil penelitian menunjukan
bahwa Book Tax Difference Permanent, Book Tax Difference Temporary, Tax
Planning, Tax Aggressive, dan Tax Avoidance secara simultan memiliki pengaruh
terhadap Manajemen Laba. Secara parsial Book Tax Difference Temporary, Tax
Planning, Tax Aggressive, dan Tax Avoidance tidak berpengaruh terhadap
Manajemen Laba, sementara Book Tax Difference Permanent berpengaruh negatif
terhadap Manajemen Laba. (MA).
Kata kunci : Book Tax Difference Permanent, Book Tax Difference Temporary, Tax
Planning, Tax Aggressive, Tax Avoidance, dan Manajemen Laba

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