Pengaruh Perencanaan Pajak Dan Beban Pajak Tangguhan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Sektor Konsumen Primer Yang Terdaftar Di BEI Periode 2018-2023)
Keywords:
Tax Planning, Deferred Tax Expense, Earnings ManagementAbstract
This study aims to examine the effect of tax planning and deferred tax expense on earnings management in primary consumer sector companies listed on the Indonesia Stock Exchange during the 2018–2023 period. This research employs a quantitative associative approach using secondary data obtained from annual financial statements. The sample was selected using purposive sampling, resulting in 26 companies that met the research criteria. Earnings management is measured using the earnings distribution approach, tax planning is proxied by the tax retention rate (TRR), and deferred tax expense is measured by the ratio of deferred tax expense to total assets. Data analysis was conducted using multiple linear regression after fulfilling classical assumption tests.
The results show that tax planning has a positive and significant effect on earnings management. Deferred tax expense also has a positive and significant effect on earnings management. Furthermore, tax planning and deferred tax expense simultaneously have a significant effect on earnings management. These findings indicate that corporate tax strategies play an important role in shaping managerial behavior in financial reporting.
This study contributes to the accounting and taxation literature by providing empirical evidence that both short-term and long-term tax policies are associated with earnings management practices, particularly in the primary consumer sector, which is relatively stable but subject to strict tax regulations.
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