PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NONMANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

AbstractEffect Tax Planning on the of Earnings Management in NonManufacturing CompaniesRegistered on the Indonesia Stock Exchange)This study aims to analyze the effect of tax planning on earnings management. The object ofthis research is Sub Sector of Property, Real Estate, and Building Construction Serviceswhich listed on Indonesia Stock Exchange (BEI) with observation period from 2014 until2016 As many as 34 companies.Data used in this research is data based on annual financialstatements obtained through the site www.idx.co.id and www.sahamoke.com. Method ofsampling by using purposive sampling. The results of this study indicate that tax planning hasno positive and insignificant effect on earnings management.Keywords : Tax planning, earnings management