Pengaruh Perencanaan Pajak terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2015-2017
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
Skripsi/Tesis ini membahas tentang pengaruh perencanaan pajak terhadap manajemen laba. Objek penelitian menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2017. Penelitian ini termasuk dalam basic research dengan tujuan untuk pengembangan teori-teori yang sudah ada sebelumnya. Sampel dalam penelitian ini berjumlah 55 perusahaan dari total 148 perusahaan dari hasil penggunaan metode purposive sampling. Penelitian ini menggunakan beberapa variabel kontrol yaitu, tingkat utang, ukuran perusahaan, dan rasio arus kas operasi. Hasil dari penelitian ini menunjukkan bahwa perencanaan pajak berpengaruh positif terhadap manajemen laba
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.000 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.002 | 0.001 |
| Research integrity | 0.002 | 0.001 |
| Insufficient payload (model declined to judge) | 0.001 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it