THE EFFECT OF TAX PLANNING, DEFERRED TAX ASSETS, DEFERRED TAX EXPENSE, AND EARNING POWER ON EARNINGS MANAGEMENT
DOI:
https://doi.org/10.32493/ebic.v2i1.50896Keywords:
Deferred Tax Assets, Deferred Tax Expenses, Earning Power, Earnings Management, Tax PlanningAbstract
The purpose of this study is to examine how earnings management is significantly impacted by tax planning, deferred tax assets, deferred tax expenses, and earning power. The yearly financial reports of the transportation and logistics industry listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 were examined in order to conduct this study. This research uses a purposive sampling technique to collect sample data from seven transportation and logistics organizations between 2019 and 2023, yielding 35 research data points. The annual financial records from each sampled company served as the secondary source of data for this investigation. Tax Planning (X1) is the first independent variable utilized in this study, Deferred Tax Assets (X2) as the second independent variable, Deferred Tax Expenses (X3) as the third independent variable, Earning Power (X4) as the fourth independent variable and Earnings Management (Y) as the dependent variable. In this study, the panel data regression approach was employed as a research method for testing and analysis. The results of the research analysis used the help of EViews 12 software. The results showed that the appropriate model was the Random Effect Model (REM) model. The results of this study indicate that Tax Planning partially has no effect on Earnings Management, Deferred Tax Assets partially has no effect on Earnings Management, Deferred Tax Expenses partially and significantly affects Earnings Management, Earning Power partially has no effect on Earnings Management and simultaneously Tax Planning, Deferred Tax Assets, Deferred Tax Expenses, and Earning Power affect Earnings Management.
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