International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Since Year 2012 | Open Access | Double Blind Reviewed

ISSN: 2319-7064



Downloads: 161 | Weekly Hits: ⮙1 | Monthly Hits: ⮙1

M.Tech / M.E / PhD Thesis | Economics | Indonesia | Volume 8 Issue 10, October 2019


Effect of Tax Planning and Deferred Tax Burden on Profit Management with Institutional Ownership as a Moderation

Mega Humairoh | Waluyo [15]


Abstract: This study aims to test on tax planning, deferred tax burden and institutional ownership as a moderation of profit management in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. A thorough sample of 51 manufacturing Company's financial statements. Sampling techniques In this study used the Puposive sampling method. The study uses multiple linear regression analyses and the moderated regression analysis analyses with the help of IBM SPSS 25 programs. The results showed that tax planning and deferred tax burden were of significant effect on profit management and institutional ownership were able to moderate the relationship between tax planning and deferred tax burden to management Profit.


Keywords: Tax planning, deferred tax expense, institutional ownership and profit management


Edition: Volume 8 Issue 10, October 2019,


Pages: 937 - 942


How to Download this Article?

Type your Email Address Below, Click Anywhere Outside the Box, That will Activate the Download Button




How to Cite this Article?

Mega Humairoh, Waluyo, "Effect of Tax Planning and Deferred Tax Burden on Profit Management with Institutional Ownership as a Moderation", International Journal of Science and Research (IJSR), Volume 8 Issue 10, October 2019, pp. 937-942, https://www.ijsr.net/get_abstract.php?paper_id=ART20201829



Similar Articles with Keyword 'Tax'

Downloads: 3 | Weekly Hits: ⮙1 | Monthly Hits: ⮙1

Research Paper, Economics, Morocco, Volume 10 Issue 11, November 2021

Pages: 983 - 992

Carbon Tax Effect on the Cereals Market and Electricity Sector in Morocco

Mohamed Adib Ed- Daoudi | Kenza Oubejja

Share this Article

Downloads: 113

Research Paper, Economics, Indonesia, Volume 4 Issue 11, November 2015

Pages: 2136 - 2145

National Tax Census Perceptions, Understandings of Self-Assessment System and Government's Tax Information for Taxpayers? Compliance

Suyanto [5]

Share this Article


Top