PENGARUH PAJAK TANGGUHAN TERHADAP PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2012-2016

ABSTRACT “THE EFFECT OF DEFERRED TAX EXPENSE ON INCOME SMOOTHING IN MANUFACTURING COMPANIES SUB-SECTOR OF FOOD AND BEVERAGE INDUSTRY LISTED IN INDONESIA STOCK EXCHANGE 2012-2016” Pantina Sari Parhusip NIM: 1432100 The purpose of this study is to examine the effect of deferred tax in income smoothing in the manufacturing companies…