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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Aura Azzahra
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Economics, Econometrics & Finance

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Pengaruh Perencanaan Pajak, Asimetri Informasi Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Aura Azzahra; Vita Aprilina
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 2 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i2.10200

Abstract

ABSTRACT The analysis here has a direction that shows the effect of tax planning, information asymmetry and deferred tax expense on earnings management in non-cycle consumer sector companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period. The method used in this analysis is quantitative method. The sample in this analysis uses purposive sampling method, where the population consists of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in the period 2020-2022. Based on the results of this analysis, it is found that tax planning has a positive impact on earnings management, while information asymmetry and deferred tax expense have no impact on earnings management. Keywords: tax planning, information asymmetry, deferred tax expense, earnings management
Co-Authors Vita Aprilina