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All Journal Jurnal Akuntansi dan Pajak
Juliani Juliani
Fakultas Ekonomi, Universitas Setia Budi
Economics, Econometrics & Finance Social Sciences

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PENGARUH PERENCANAAN PAJAK. ASET PAJAK TANGGUHAN, DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA 2017 - 2020 Juliani Juliani; Titiek Puji Astuti; Agus Endrianto Suseno
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6915

Abstract

This study aims to examine tax planning, deferred tax assets, deferred tax expense on earnings management. The type of research used is quantitative with secondary data taken from the IDX. The analytical method used is panel data regression analysis with Eviews9 software. The population of this study uses manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 – 2020. The research sample uses the purposive sampling method so that a total of 158 company data are obtained. The results of research testing have a conclusion that tax planning has a negative effect on earnings management. Deferred tax assets have a positive effect on earnings management. Deferred tax expense has a positive effect on earnings management. Keywords : Tax Planning, Deferred Tax Assets, Deferred Tax Expense, Earnings Management
Co-Authors Suseno Suseno Titiek Puji Astuti