Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Aset Pajak Tangguhan Terhadap Manajemen Laba Dengan Kepemilikan Institusional Sebagai Variabel Moderasi
Darwanti, Lisgina · Universitas Islam 45 / UM Indonesia
This study aims to determine the effect of tax planning, deferred tax expense, and deferred tax assets on earnings management with institutional ownership as a moderating variable. The research method used in this study is a quantitative method using secondary data from the company's financial statements. The population in this study are consumer non-cycl…