Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Ukuran Perusahaan Terhadap Ekuitas Perusahaan Jasa Keuangan di Indonesia

Rizka Dwi Dayanti, . (2021) Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Ukuran Perusahaan Terhadap Ekuitas Perusahaan Jasa Keuangan di Indonesia. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyze the effect of tax planning, deferred tax expense, and firm size on equity. This study is a quantitative study with secondary data that obtained a sample of 89 financial sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The analysis techniques used classical assumption test, regression model test, multiple linear regression, and hypothesis test. From the results of analysis, it can be concluded that (1) tax planning has no effect on equity, (2) deferred tax expense has no effect on equity, (3) firm size has a positive significant effect on equity.

Item Type: Thesis (Skripsi)
Additional Information: [No Panggil: 1710112028] [Penguji II (Pembimbing): Ni Putu Eka Widiastuti] [Ketua Penguji: Dwi Jaya Kirana] [Penguji 1: Noegrahini Lastiningsih]
Uncontrolled Keywords: Tax Planning, Deferred Tax Expense, Firm Size, Tax, And Equity
Subjects: H Social Sciences > HA Statistics
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Rizka Dwi Dayanti
Date Deposited: 17 May 2022 12:45
Last Modified: 17 May 2022 12:45
URI: http://repository.upnvj.ac.id/id/eprint/13084

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