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PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2014-2018

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ABSTRACK EFFECT OF TAX PLANNING ON PROFIT MANAGEMENT IN THE COAL MINNING SUB SECTOR MANUFACTURING COMPANY LISTED IN THE STOCK EXCHANGE INDONESIA YEAR 2014-2018 By: Joshua Frengky Jeffreyandy Silaban 1632132 The purpose of this study was to determine the effect of Tax Planning on Profit Management in Coal Mining Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange. This study uses the Tax Retention Rate as a measurement tool to calculate tax planning as an independent variable and the dependent variable in this study is Earnings Management which is calculated using Total Accruals. The population in this study are all Coal Mining Sector Manufacturing Companies listed on the Indonesia Stock Exchange. The sample selection procedure uses purposive sampling and the number of samples obtained is 7 companies. The analysis used in this study includes statistical analysis, correlation analysis, coefficient of determination test, hypothesis test t with = 0.05 and simple linear regression analysis. From the test results of the correlation coefficient analysis between Tax Planning and Profit Management found R = 0.025 means that Tax Planning and Profit Management have a low relationship between one another, Test t = 0.228 means there is no significant effect between Tax Planning on Profit Management for, Kd = 0.044 means that the contribution of Tax Planning to Profit Management is 44% and the rest is influenced by other factors and Simple Linear Regression Analysis DA = 0.394 - 0.434 TRR means that Tax Planning has a negative effect on Profit Management. Keywords: Tax Planning, Profit Management