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All Journal ProBisnis : Jurnal Manajemen
Tony R Sinambela
STIE Mulia Pratama
Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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The Effect of Tax Planning on Earnings Management Tony R Sinambela; Tongam Sinambela
ProBisnis : Jurnal Manajemen Vol. 13 No. 2 (2022): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to determine the effect of tax planning on earnings management. In this study the data used came from audited annual financial reports obtained from the website www.idx.co.id. This type of research is quantitative research. Determination of the sample was carried out using a purposive sampling technique, so that a sample of 16 companies was found. The analysis tool uses simple linear regression with panel data models. Based on the results of the t test research that tax planning has a significant effect on earnings management with a significant value of 0.0240 <0.05.
Co-Authors Ida Ayu Putu Sri Widnyani