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ANALISIS BEBAN PAJAK DALAM PENGARUHNYA TERHADAP MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA)

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ABSTRACT ANALYSIS OF TAX EXPENSE IN EFFECT ON EARNINGS MANAGEMENT (CASE STUDY ON SUB SECTOR TELECOMMUNICATIONS COMPANY IN INDONESIA STOCK EXCHANGE) Arranged by: Arniya Juliana NIM 1432118 The purpose of this research was to determine analysis of tax expense in effect on earnings management in telecommunication sub-sector company that listed in Indonesia Stock Exchange. The research method used is descriptive, that is the financial statements of 5 telecommunication sub-sector companies listed in Indonesia Stock Exchange 2012-2016. Statistical analysis used was simple linear regression, correlation coefficient, significant test (t test), and coefficient of determination with SPSS 16.0 for windows. The result of this research showed r = 0.298, it means having a low relationship. The effect of tax expense on earnings management was 8,9% and the remaining 91,1% are affected by other factors that not examined in this research. The result of (1,494) < (2,068) meaning Ho is received, which means that tax expense has no significant effect to earnings management. The regression calculation is known that Y = -0,595 + (8,644E-14) X, which means if the tax expense when taken into account, the earnings management is reduced by 0,595, but if the one-time increase for tax expense increases the earnings management by 8,644E-14. Keywords: Tax expense, earnings management