PENGARUH PERENCANAAN PAJAK, AKTIVA PAJAK TANGGUHAN, DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI KASUS: INDUSTRI CONSUMER GOODS DI BEI PERIODE 2016 – 2020)

Abstrak

ABSTRACT

This study aims to identify and examine the effect of tax planning, deferred tax assets, and deferred tax expense on earnings management on the Indonesia Stock Exchange. The data used in this study comes from audited financial statements of consumer goods industrial sector companies listed on the Indonesia Stock Exchange in 2016-2020. Determination of the sample is done by purposive sampling method. There are 17 companies out of 61 companies that will be analyzed using multiple linear regression using the SPSS 20 statistical program. The results of this study find that tax planning has no significant effect on companies that practice earnings management, while deferred tax assets and deferred tax expenses have a significant effect on management. Profit.

Keywords: Tax Planning, Deferred Tax Assets, Deferred Tax Expense and Earnings Management