The Influence of Tax Planning and Company Size on Profit Management in Healthcare Companies Listed on the Indonesia Stock Exchange in 2019-2023
Keywords:
Tax Planning, Company Size, Earnings ManagementAbstract
This study aims to: (1) determine the effect of tax planning on earnings management in healthcare sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period; (2) determine the effect of company size on earnings management in the same company; and (3) determine the simultaneous effect of tax planning and company size on earnings management during the same period. The study population consisted of 37 companies, from which 28 companies were taken as samples through a purposive sampling technique, with a total of 140 observations over 5 years (2019–2023). Data analysis was conducted using SPSS including descriptive statistics, classical assumption testing, multiple regression analysis, as well as t-tests and F-tests to test the research hypothesis. The results show that (1) tax planning has a significant effect on earnings management (t-test: t-count shows significance p < 0.05 so H₁ is accepted), (2) company size also has a significant effect on earnings management (t-test: significance p < 0.05, H₂ is accepted), and (3) simultaneously tax planning and company size have a significant effect on earnings management (F-test: F-count is significant at p < 0.05, H₃ is accepted).
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