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All Journal Riset Akuntansi (RISTANSI)
Wirda Muhibbatul Lubabah
Universitas Pembangunan Nasional “Veteran” Jawa Timur
Economics, Econometrics & Finance Social Sciences

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AN ANALYSIS OF THE ROLE OF TAX PLANNING AND DEFERRED TAX ASSETS IN EARNINGS MANAGEMENT IN THE BANKING INDUSTRY Wirda Muhibbatul Lubabah; Sari Andayani
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2785

Abstract

This study aims to assess and empirically prove the independent variables of tax planning and deferred tax assets affecting the dependent variable of earnings management. This research employs a quantitative approach based on an associative design, formulating hypotheses and applying inferential statistical procedures to evaluate causal relationships, using purposive sampling involving a number of companies and observational data taken from annual audit reports. The analysis results indicate that tax planning has a significant influence on earnings management. Conversely, deferred tax assets do not show a significant effect. These findings suggest that the long-term orientation and limitations in the flexibility of deferred tax assets substantially reduce their effectiveness as instruments for short-term earnings manipulation.
Co-Authors Sari Andayani