IDEAS home Printed from https://ideas.repec.org/a/jsr/journl/v6y2020i1p48-57.html
   My bibliography  Save this article

Effect of Tax Planning on Profit Management in Registered Food and Beverage Sub Sector Manufacturing Companies On the Indonesia Stock Exchange

Author

Listed:
  • Zulia Hanum
  • Iskandar Muda

Abstract

The purpose of this study is to examine the effect of the tax planning on earnings management in manufacturing companies listed on the Indonesia Stock Exchange. The type of this research is associative with quantitative data types, and secondary data sources are assessed from the financial side of the food and beverage sub sector manufacturing companies listed on the Indonesian Stock Exchange. This study uses a sample of 10 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The research uses descriptive statistics and simple linear regression for data analysis. The results of this study indicate that tax planning has no significant effect on earnings management in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange.

Suggested Citation

  • Zulia Hanum & Iskandar Muda, 2020. "Effect of Tax Planning on Profit Management in Registered Food and Beverage Sub Sector Manufacturing Companies On the Indonesia Stock Exchange," Junior Scientific Researcher, SC Research Publishing SRL, vol. 6(1), pages 48-57, May.
    • Handle: RePEc:jsr:journl:v:6:y:2020:i:1:p:48-57
    as

    Download full text from publisher

    File URL: https://www.jsrpublishing.com/userfiles/files/archive_pages/97/Article._Zulia_Hanum_Vol.VI_No.1_2020.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Tax Planning; Profit Management; Indonesia Stock Exchange; food and beverage;
    All these keywords.

    JEL classification:

    • L66 - Industrial Organization - - Industry Studies: Manufacturing - - - Food; Beverages; Cosmetics; Tobacco
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • G41 - Financial Economics - - Behavioral Finance - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making in Financial Markets

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jsr:journl:v:6:y:2020:i:1:p:48-57. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Aluculesei Alina-Cerasela (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.