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All Journal Jurnal Ekonomi International Journal Management and Economic (IJME)
Danang Choirul Umam
Faculty of Economics and Business, Pamulang University
Economics, Econometrics & Finance

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The Effect of Tax Planning, Deferred Tax Expense, and Taxpayer Compliance on Earnings Management in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 Period Nadia Novianti; Danang Choirul Umam
Jurnal Ekonomi Vol. 15 No. 02 (2026): Jurnal Ekonomi
Publisher : SEAN Institute

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Abstract

This study aims to examine the influence of tax planning and deferred tax expense on earnings management in food and beverage companies listed on the Indonesia Stock Exchange. The research is grounded in agency theory and positive accounting theory, which explain managerial incentives in financial reporting decisions. A quantitative approach with an associative design is employed to analyze the relationship between the variables. The data used in this study are secondary data obtained from published financial statements of companies within the selected sector. The sampling technique applied is purposive sampling based on specific criteria to ensure data completeness and consistency. The findings indicate that tax planning has a positive and significant effect on earnings management, suggesting that more effective tax strategies provide greater flexibility for managers to adjust reported earnings. In contrast, deferred tax expense shows a negative and significant effect, implying that it acts as a constraint on managerial discretion in earnings manipulation. These results highlight the dual role of tax-related variables as both enabling and limiting factors in earnings management practices. This study contributes to the literature by providing empirical evidence on the relationship between taxation strategies and financial reporting behavior within a specific industrial context. The findings also offer practical implications for stakeholders to critically evaluate tax-related information as potential indicators of earnings management.
THE IMPACT OF CORPORATE GOVERNANCE AND SUSTAINABILITY PERFORMANCE ON FIRM VALUE: EVIDENCE FROM ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Yusuf; Danang Choirul Umam
International Journal Management and Economic Vol. 5 No. 1 (2026): January: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i1.2591

Abstract

This study investigates the impact of corporate governance mechanisms and sustainability performance on firm value in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Using balanced panel data and employing a Fixed Effects Model, the analysis examines the roles of board independence, board size, audit committee, institutional ownership, sustainability performance, and firm size in explaining firm value. The results show that independent commissioners have a positive and significant effect on firm value, indicating that effective board independence enhances monitoring quality and investor confidence. Other governance attributes and sustainability performance do not exhibit significant effects, suggesting that formal governance structures and sustainability initiatives are not immediately reflected in market valuation. The overall model is statistically significant and explains a moderate proportion of the variation in firm value. These findings imply that investors in the energy sector prioritize governance quality over structural compliance and short-term sustainability disclosures. The study provides empirical evidence on the relevance of corporate governance in shaping firm value within a capital-intensive and environmentally sensitive industry context.
Co-Authors Nadia Novianti Yusuf