Research in Accounting Journal
Vol. 4 No. 1 (2023): RAJ (Research in Accounting Journal)

The Influence of Deferred Tax Burden, Tax Planning, and Deferred Tax Assets on Earnings Management Strategy

Novita, Lisa (Unknown)
Putri, Adriyanti Agustina (Unknown)
Ramashar, Wira (Unknown)
Nursida, Nina (Unknown)

Article Info

Publish Date
28 Mar 2023

Abstract

This study aims to analyze and provide empirical evidence on the influence of deferred tax burden, tax planning, and deferred tax assets on earnings management. The population used in this research consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study employs purposive sampling, with a total sample of 120 data points. The data analysis tool used is multiple linear regression and classical assumption tests using the SPSS application. The results of this study indicate that the Deferred Tax Burden has no effect on Earnings Management. Meanwhile, Tax Planning and Deferred Tax Assets have an effect on Earnings Management.

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Journal Info
Research in Accounting Journal
Website

Abbrev

raj

Publisher

Yayasan Riset dan Pengembangan Intelektual

Subject

Economics, Econometrics & Finance

Description

Reseach In Accounting Journal (RAJ) reviewed covers theoretical and applied research in the field of Accounting and Finance. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. The RAJ Journal is intended to be the ...