THE EFFECT OF TAX PLANNING, DEFERRED TAX EXPENSE, CURRENT TAX EXPENSE AND DEFERRED TAX ASSETS ON EARNINGS MANAGEMENT
Abstract
The purpose of this study was to determine the effect of Tax Planning, Deferred Tax Expense, Current Tax Expense, and Deferred Tax Assets, on Earnings Management of Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2016-2020. This study uses panel data regression analysis with the Eviews version 12.0 program and the sampling technique is purposive sampling. The results of this study show that simultaneously tax planning, current tax expense, deferred tax expense, and deferred tax assets have an effect on earnings management. Partially Tax Planning has no effect on Earnings Management, Deferred Tax Expense has no effect on Earnings Management, Current Tax Expense has no effect on Earnings Management, and Deferred Tax Assets has no effect on Earnings Management.
Keywords: Earnings Management, Tax Planning, Deferred Tax Expense, Current Tax Expense, Deferred Tax Assets
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