Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan dan Ukuran Perusahaan terhadap Manajemen Laba

Alimah Tamira
Dirvi Surya Abbas
Budi Rohmansyah

Gemilang: Jurnal Manajemen dan Akuntansi
Vol. 4 No. 1 (2024): Januari : Jurnal Manajemen dan Akuntansi

The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2020 period with a total sample of 49 companies. The sampling technique uses purposive sampling technique. The analytical method used is panel data regression analysis. This test uses quantitative research methods. The research results show that deferred tax assets, deferred tax expenses and company size have no effect on earnings management.