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All Journal Trending: Jurnal Manajemen dan Ekonomi
Fredella Azaria Kafrianti
Universitas Mahaputra Muhammad Yamin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Beban Pajak Kini dan Beban Pajak Tangguhan terhadap Manajemen Laba: Studi pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia pada Tahun 2025 Rita Dwi Putri; Siska Yulia Defitri; Aufali Firhamdi; Fredella Azaria Kafrianti; Reza Armevia; Difani Fatikasari
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 3 (2026): Juli: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i3.7448

Abstract

This study aims to examine the effect of current tax expense and deferred tax expense on earnings management in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2025. The sample consisted of 81 companies selected using a purposive sampling technique. The data were analyzed using multiple linear regression. The results indicate that current tax expense has no significant effect on earnings management, with a significance value of 0.702, while deferred tax expense also has no significant effect, with a significance value of 0.538. The coefficient of determination (R²) is 0.007, indicating that both variables explain only 0.7% of the variation in earnings management, while the remaining 99.3% is influenced by other factors outside the research model. Therefore, current tax expense and deferred tax expense are not the main factors affecting earnings management in food and beverage sub-sector companies.
Co-Authors Aufali Firhamdi Difani Fatikasari Reza Armevia Rita Dwi Putri Siska Yulia Defitri