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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Ekonomi Efektif Jurnal Akuntansi Bisnis Pelita Bangsa Asian Journal of Management Analytics Jurnal Pengabdian Pancasila (JPP) Jurnal Lentera Pengabdian VIDHEAS: Jurnal Nasional Abdimas Multidisiplin Jurnal Pelita Pengabdian Journal of International Multidisciplinary Research Indonesian Journal of Economic & Management Sciences (IJEMS)
Triwibowo, Edi
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Tax Planning as a Strategic Catalyst: Moderating the Relationship Between Current Tax Expense and Earnings Management Bukhori Muslim, Ahmad; Oktaviano, Benny; Triwibowo, Edi
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v11i1.12702

Abstract

Growing concerns over aggressive earnings management practices have raised questions about the role of tax planning in corporate reporting. This study aims to examine whether tax planning moderates the relationship between current tax expense and earnings management in publicly listed manufacturing companies. Using panel data from firms listed on the Indonesia Stock Exchange during 2019–2023, the analysis employs regression models with interaction terms to capture the moderating effect. The results indicate that tax planning significantly alters the relationship, allowing firms to manage earnings without proportionally increasing current tax expenses. These findings highlight the dual role of tax planning as both a tool for fiscal efficiency and a potential mechanism for opportunistic behavior. The study concludes that stricter oversight is necessary to ensure that tax planning practices do not undermine the integrity of financial reporting.
Co-Authors Agil Aditya Putra, Altaf Arum Kartika Sari Arwan Sulaeman, Asep Bukhori Muslim, Ahmad Butsianto, Sufajar Dewi Kartika Dian Sulistyorini Wulandari Effendi, M. Makmun Eko Putra, Fibi Ermanto Fuadi, Agus Indradewa, Rhian Karningsih, Indah Leni Anggraini Malik, Izma Amaliyah muhidin, asep Muhtajuddin Danny Naya, Candra Oktaviano, Benny Purba, Jamian Rahman , Ibra Fatur Ratna Kartika Sari Redi, Aurelius Riski Eko Ardianto Saputra, Ilham Dwi Soejarminto, Yos Sulistyorini Wulandari, Dian Sulistyorini, Dian Sunita Dasman Surojudin, Nurhadi Wachid Hasyim, Wachid Widiyaningsih, Widiyaningsih Wulandari, Dian Sulistyorini Yahya, Adibah Yulianti, Vista