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All Journal Manajemen Informatika JIPSINDO (Jurnal Pendidikan Ilmu Pengetahuan Sosial Indonesia) Jurnal Kajian Komunikasi Jurnal Pendidikan Ilmu Sosial International Journal Pedagogy of Social Studies J-EBIS (Jurnal Ekonomi dan Bisnis Islam) JURNAL PENDIDIKAN TAMBUSAI The Indonesian Journal of Social Studies Jurnal Ilmiah Akuntansi dan Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah IJECA (International Journal of Education and Curriculum Application) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Jendela Inovasi Daerah Journal of Sharia Economics Teknologi Sipil : Jurnal Ilmu Pengetahuan dan Teknologi Jurnal Masyarakat Madani Indonesia Gunung Djati Conference Series Ekalaya : Jurnal Ekonomi Akuntansi Journal of Tourism Sciences, Technology and Industry Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jouhou Gijitsuka: Teknologi Informatika
Ridwan Effendi
Universitas Pendidikan Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Ekalaya : Jurnal Ekonomi Akuntansi

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Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di ISSI Fatihah, Nurul; Tripalupi, Ramadhani Irma; Effendi, Ridwan
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 3 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i3.2020

Abstract

This study was conducted based on many companies that practice earnings management in Indonesia. A company manipulates its financial statements by adjusting the figures in the financial statements using accounting policies so that the company looks good to external parties. This study aims to determine the effect of tax planning and deferred tax expenses on earnings management in food and beverage companies listed on the Indonesian Sharia Stock Index (ISSI) from 2020 to 2023, both partially and simultaneously. This study is quantitative in nature, which the researcher used to examine the predetermined sample. This study uses purposive sampling in selecting samples, namely by setting certain criteria so that 10 company samples were obtained as research objects. The results of the testing in this thesis simultaneously show that tax planning and deferred tax expenses have a significant effect on earnings management of 20.1%, while the rest is influenced by other factors not examined in this study. Meanwhile, partially, tax planning has an effect on earnings management, and deferred tax expenses do not have an effect on earnings management.
Co-Authors - Sapriya A Halim A.A. Ketut Agung Cahyawan W Ade Jamarudin Afifah, Nazwa Nur Agustin, Savitri Ahmad Zarkasih Aisyianita, Revi Agustin Amalia, Triana Ambarwati, Inggar Carissa Ananda Salma Pebrianty Anshori, Rio Aulia Rahmah Budi Haryanto Cecep Darmawan Cicilia Dyah Sulistyaningrum Indrawati Fachriza Noor Abdi Fadiah, Denaya Ayu Fadillah, Rida Nurul Faqih Samlawi Fatihah, Nurul Hana Silvana Haryanegara, Muhammad Endriski Agraenzopati Heni Nuraeni Zaenudin I Gusti Wayan Murjana Yasa Ibrahim, Erik Perdana Indri Ariyanti Jannah, Sabila Robbani Raudhatul Kokom Komalasari Kusnendi Kusnendi Lina Yulianti M. Rivaldo Putra Marti Utari Muhammad Rivai Muhammad Zulkarnain Muthaqin, Dwi Iman Ratna Fitria Reinita Reinita Rijanti Rahayu Maulani Rinda Andayani Robinson robinson Soetarno Joyoatmojo Sukmayadi, Vidi Tripalupi, Ramadhani Irma Whitney Zilyamaulid Khairunnisa Zaenal Abidin Zahara, Fitria Nissa