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PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA STUDI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2012-2015

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ABSTRACT INFLUENCE OF TAX PLANNING ON EARNINGGS MANAGEMENT : STUDY ON INBANKS LISTED IN INDONESIA STOCK EXCHANGE YEAR 2012-2015 Written By : Joanna Ayundari Simbolon NIM : 1332054 This study cimed to examine whether tax planning has a significant impact on the earnings management on the company banking industry in indonesia. This study used tax retention rate as a measure to calculate the tax planning as the independent variable and the dependent variable in this study was the earnings managment. The population in this study was the entire banking industry company listed on the indonesia stock exchange. The procedure of sample selection using purposive sampling methode and number of samples obtained 31 companies the analysis used in this research include desciptive statistical analysis, correlation analysis, coefficient determination, hypothesis testing using t test with ɑ= 0,05. From the results of hypothesis testing visible correlation coefficient of 0,688, which means that tax planning has a strong correlation to the earnings management. The results of significance test (t test) showed that tax planning variables amounted to 10,848, meaning that tax planning had a significant relationships to earnings management. Tesr results the coefficient determination is 47,4%, meaning the earnings management can be explained by the tax planning by 47,4% and the remaining 52,6% was influenced by other factors outside of this study. Keywords : Tax Planning and Earnings Management