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All Journal Jurnal Akuntansi & Auditing Indonesia INVEST : Jurnal Inovasi Bisnis dan Akuntansi International Journal of Science and Society (IJSOC) Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi Journal of Islamic Finance and Accounting Research Greenation International Journal of Economics and Accounting Research in Accounting Journal
Nursida, Nina
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Materials Science & Nanotechnology Social Sciences

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Journal : Research in Accounting Journal

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The Influence of Deferred Tax Burden, Tax Planning, and Deferred Tax Assets on Earnings Management Strategy Novita, Lisa; Putri, Adriyanti Agustina; Ramashar, Wira; Nursida, Nina
Research in Accounting Journal (RAJ) Vol. 4 No. 1 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i1.1904

Abstract

This study aims to analyze and provide empirical evidence on the influence of deferred tax burden, tax planning, and deferred tax assets on earnings management. The population used in this research consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study employs purposive sampling, with a total sample of 120 data points. The data analysis tool used is multiple linear regression and classical assumption tests using the SPSS application. The results of this study indicate that the Deferred Tax Burden has no effect on Earnings Management. Meanwhile, Tax Planning and Deferred Tax Assets have an effect on Earnings Management.
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina Astuti, Eni Dwi Ataina Hudayati Hadi, M. Farhan Johan Arifin Novita, Lisa Oktaviani, Rona Naula Ramashar, Wira Siska Yolanda Pratami, Yolanda Yusnita, Raja Ria