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Journal of Social Science
Published by Ridwan Institute
ISSN : 27209938     EISSN : 27215202     DOI : 10.46799
Core Subject : Science, Social,
Chemistry Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences
The Journal of Social Science is a double blind peer-reviewed academic journal and open access to social and scientific fields. The journal is published bimonthly once by Ridwan Institute The Journal of Social Science provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. The journal publishes research articles covering all aspects of social sciences, ranging from Management, Economics, Culture, Law, Geography, and Education that belong to the social context.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
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Search results for , issue "2481-2489" : 1 Documents clear
Analysis of the Effect of Tax Planning, Deferred Tax Burden, and Company Size on Profit Management Azqia Prafieta Hazh; Herry Krisnandi; Kumba Digdowiseiso
Journal of Social Science 2481-2489
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v4i6.833

Abstract

Researchers want to re-evaluate data on different units and also the Covid-19 pandemic which has caused several sectors to experience a significant increase in the company's profits. To analyze the effect of tax planning, deferred tax expense, and company size on earnings management. In the basic perspective to understand the concept of earnings management, the organization has several agreements, for example an employment contract between the organization and its directors and an advance agreement between the organization and its bank. Where between the head and management need to expand the utility of each with the data they have. However, again Management has more data than heads, causing data to be unbalanced. In this study using purposive sampling technique, the number of sample data used in this study were 24 companies from the Indonesia Stock Exchange in the goods and consumption sub-sector. does not affect earnings management, Deferred tax burden has an effect on earnings management. With the conclusion that the greater the profit earned, the greater the tax to be imposed on the company, and vice versa. So the company should continue to do tax planning as an effort to minimize the company's taxable profit, because this is legal in the eyes of the State.

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