Pengaruh Beban Pajak Kini dan Beban Pajak Tangguhan terhadap Manajemen Laba: Studi pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia pada Tahun 2025

Rita Dwi Putri (Universitas Mahaputra Muhammad Yamin)
Siska Yulia Defitri (Universitas Mahaputra Muhammad Yamin)
Aufali Firhamdi (Universitas Mahaputra Muhammad Yamin)
Fredella Azaria Kafrianti (Universitas Mahaputra Muhammad Yamin)
Reza Armevia (Universitas Mahaputra Muhammad Yamin)
Difani Fatikasari (Universitas Mahaputra Muhammad Yamin)

Trending: Jurnal Manajemen dan Ekonomi
Vol. 4 No. 3 (2026): Juli: Trending: Jurnal Manajemen dan Ekonomi

This study aims to examine the effect of current tax expense and deferred tax expense on earnings management in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2025. The sample consisted of 81 companies selected using a purposive sampling technique. The data were analyzed using multiple linear regression. The results indicate that current tax expense has no significant effect on earnings management, with a significance value of 0.702, while deferred tax expense also has no significant effect, with a significance value of 0.538. The coefficient of determination (R²) is 0.007, indicating that both variables explain only 0.7% of the variation in earnings management, while the remaining 99.3% is influenced by other factors outside the research model. Therefore, current tax expense and deferred tax expense are not the main factors affecting earnings management in food and beverage sub-sector companies.