PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Eka Pratiwi, Nadila

Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi

This study aims to examine the effect of tax planning and deferred tax liabilities on earnings management. The population in this study, namely the population in this study, namely agricultural sub-sector manufacturing companies from 2021 to 2023, totaling 14. The sampling technique in this study used purposive sampling with a total sample size of 42 samples. This research is quantitative research.  The analytical tool used is SPSS version 29 for Windows. The results of this study indicate that tax planning and deferred tax expense affect earnings management.