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All Journal Jurnal Riset Ekonomi dan Akuntansi
Shinta Nur Fadhilatul Ulya
Universitas Muhammadiyah Tangerang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Pajak Tangguhan, Beban Pajak Kini, dan Perencanaan Pajak terhadap Manajemen Laba (Perusahaan Manufaktur BEI Tahun 2022–2025) Shinta Nur Fadhilatul Ulya; Dewi Rachmania
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4393

Abstract

This study aims to examine the effect of deferred tax, current tax expense, and tax planning on earnings management in companies listed on the Indonesia Stock Exchange during the 2022–2025 period. This research employed a quantitative approach using secondary data from corporate financial statements. The sample consisted of 67 companies with 268 observations selected through purposive sampling. Data were analyzed using panel data regression with EViews 12. Based on the Chow Test, Hausman Test, and Lagrange Multiplier Test, the Fixed Effect Model (FEM) was selected as the most appropriate model. The results indicate that deferred tax and current tax expense do not affect earnings management. Meanwhile, tax planning has a negative and significant effect on earnings management. Simultaneously, deferred tax, current tax expense, and tax planning significantly affect earnings management. The Adjusted R-Squared value of 0.276264 indicates that 27.63% of the variation in earnings management can be explained by the independent variables, while the remaining 72.37% is influenced by other factors outside the model.
Co-Authors Dewi Rachmania