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All Journal Journal of Computer Science and Information Systems (JCoInS) Journal of Student Development Information System (JoSDIS)
Muhammad Mahzum
Sistem Informasi, Fakultas Ilmu Komputer, Universitas Putra Indonesia "YPTK" Padang
Computer Science & IT

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Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Dan Penghindaran Pajak Terhadap Manajemen Laba Dengan Leverage Sebagai Variabel Moderasi Muhammad Mahzum; Muhammad Afdhalu Dzikri
Journal of Student Development Information System (JoSDIS) Vol 6, No 1: JoSDIS | Januari 2026
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdis.v6i1.9052

Abstract

This research aims to determine the effect of tax planning, deferred tax burden and Tax Avoidance with leverage as a moderating variable. The population used in this research is manufacturing companies with a sample of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) 2019 - 2023. The sampling technique used was purposive sampling and 20 food and beverage sub-sector companies were obtained as observations. as many as 100 observations. The analysis method used is moderated regression. Based on partial test results, tax planning and Tax Avoidance have no effect on earnings management. The deferred tax expense variable has a significant effect on earnings management. . Meanwhile, with the moderating variable, the partial test results show that tax planning, deferred tax burden, and Tax Avoidance do not have a significant effect on earnings management with leverage as a moderating variable found in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019 - 2023.
Efisiensi Hingga Profit: Kunci Manajemen Keuangan dalam Mengoptimalkan Kinerja Perusahaan Muhammad Mahzum
Journal of Computer Science and Information System(JCoInS) Vol 7, No 3: JCoIns | 2026
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jcoins.v7i3.9771

Abstract

Financial management is a fundamental element in achieving efficiency and maximizing company profits. In modern business competition, companies must be able to utilize financial resources effectively to maintain performance stability. This study aims to examine the role of financial management in improving efficiency and profitability. The method used is a literature review approach. The findings indicate that proper financial management enhances cost control, improves financial planning, and supports strategic decisions that lead to increased profits. Therefore, financial management is essential in driving optimal company performance.
Co-Authors Muhammad Afdhalu Dzikri