Jurnal Akuntansi
Vol. 16 No. 1 (2026): Accounting Journal

The Effect Of Tax Planning, Profitability And Deferred Tax Expense On Profit Managementa

amrizal imawan amrizal (universitas muhammadiyah lamongan)
Ninik Mas’adah (Universitas Muhammadiyah Lamongan)
SITI AZKIYAH NUR FADHILAH (Universitas Muhammadiyah Lamongan)
INAYATUS SHOFIYAH (Universitas Muhammadiyah Lamongan)

Article Info

Publish Date
05 Mar 2026

Abstract

This study aims to analyze the effect of tax planning and tax liabilities on corporate profitability. The study population includes companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange from 2021 to 2023. The research approach used is causality research using quantitative methods and secondary data. The sampling approach used is purposive sampling. This study shows that tax planning, profitability, and tax resilience have a significant effect on earnings management.

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Journal Info
Jurnal Akuntansi
Website

Abbrev

JurnalAkuntansi

Publisher

Universitas Bengkulu

Subject

Economics, Econometrics & Finance

Description

This journal contains are accounting research that includes Financial Accounting, Public Sector Accounting, Management Accounting, Economy, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, ...