Pengaruh Aset Pajak Tangguhan, Perencanaan Pajak Dan Arus Kas Bebas Terhadap Manajemen Laba
Herni Diana Ambara,
Wiwit Irawati
Abstract:This study aims to examine the effect of tax-deferred assets, tax planning and free cash flow on earnings management. The population in this study are companies in the property & real estate sector which are listed on the Indonesia Stock Exchange for the 2017-2021 period. The method of determining the sample using a purposive sampling method, with several predetermined criteria, there are 8 companies with observations for 5 years, so that the total sample is 40 financial report data. The analytical method … Show more
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