ANALISIS PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020)

Ana Wahidatul, Ruth Yoelanda Priscilla, Siti Aisyah, Juli Ismanto

Abstract


The purpose of this study is to analyze the effects of tax planning and deferred tax expense on the company’s opportunity to do earnings management. The study was conducted using secondary data in the form of financial statements from non-manufacturing companies listed on Indonesia Stock Exchange during the period of 2018 to 2020. The sample collection technique has been done by using purposive sampling and 10 companies have been selected as samples. The analysis technique has been done by using multiple regressions analysis. The result of the research shows that tax planning and deferred tax expense has an influence to the earnings management on manufacturing companies which engage in the field of food and beverages which indicate that the research models are feasible for the following research

Keywords: Tax Planning, Deferred Tax Expense, Earning Management.

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References


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