Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Makanan & Minuman Yang Terdaftar di BEI Tahun 2017-2021)

Adella Delvi Foan Olin
Eko Sasongko Priyadi

JAKBS
Vol. 2 No. 2 (2024): Juli - September

This study aims to examine the effect of deferred tax assets, deferred tax burden and tax planning on earnings management. The object of this study is food & beverage companies listed on the Indonesia Stock Exchange in the period 2017-2021. The research method used in this study is a descriptive research method with a quantitative approach. The sampling technique used is purposive sampling. Based on the predetermined criteria, 11 food & beverage companies listed on the Indonesia Stock Exchange for the period 2017-2021 were obtained. The data analysis techniques used in this study are descriptive statistical analysis, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple regression test, determination coefficient test, t-statistic test and f-statistic test. The results of this study indicate that deferred tax assets have a negative effect on earnings management. Then deferred tax burden has a positive effect on earnings management. While tax planning has an effect on earnings management.