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All Journal AKADEMIK: Jurnal Mahasiswa Humanis
Devi Septi Handayani
Universitas Pamulang
Religion Humanities Education Social Sciences

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Pengaruh Tax Planning, Related Party Transactions, dan Aset Pajak Tangguhan terhadap Manajemen Laba Devi Septi Handayani; Setianingsih Setianingsih
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2365

Abstract

This study aims to determine the influence of tax planning, related-party transactions, and deferred tax assets on earnings management. The population consists of banking sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach with purposive sampling was employed; based on established criteria, 15 companies were selected for a five-year observation period, resulting in a total sample of 75 financial statement data points. Multiple linear regression analysis was conducted using EViews 12 software. The results demonstrate that tax planning, related-party transactions, and deferred tax assets simultaneously influence earnings management. Individually, tax planning has a positive and significant effect on earnings management, and related-party transactions have a negative and significant effect, whereas deferred tax assets do not have a significant effect on earnings management.
Co-Authors Setianingsih Setianingsih