Pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba dengan good corporate governance sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015 – 2019

Abstract

This study aims to examine the effect of tax planning and deferred tax expense on earnings management, as well as testing good corporate governance moderating the relationship between tax planning, deferred tax expense and earnings management. The data used in this study is the annual report of manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 - 2019. This study uses a quantitative method, earnings management is measured using the stubben formula. This study uses multiple linear regression analysis tools. The implications of the research are expected to make a positive contribution to all parties. As a consideration for regulators in issuing public policies that better understand the phenomenon of earnings management practices so that the policies issued can protect the interests of financial statement readers. Investors/potential investors and creditors are advised to be more careful in assessing the performance of management, the condition of the company, and understanding the reported profits, considering that these profits are not necessarily actual profits. Users of financial statements should be more careful in the use of financial statements, not judging the company only from the ability to generate profits without judging other aspects. With this research, it is hoped that it can provide input for companies in observing management behavior in earnings management activities related to the interests of management. The results show that tax planning and deferred tax expense affect earnings management and corporate governance can moderate the relationship between tax planning, deferred tax expense and earnings management.