Pengaruh Tax Planning dan Corporate Social Responsibility Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2016

Abstract

This study aims to determine the effect of Tax Planning and Corporate Social Responsibility on Earning Management. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange. This type of research is quantitative research, the population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period of 2012 to 2016, amounting to 123 companies. By setting a number of criteria, a sample of 20 companies is multiplied by five years to 100 financial report data and the sampling technique is done by purposive sampling method. The type of data in this study is quantitative data. The analysis technique used is multiple linear regression. The results of the analysis using multiple linear regression indicate that Tax Planning has an effect on Earning Management, while Corporate Social Responsibility has no effect on Earnings Management.