ANALISIS PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, ASET PAJAK TANGGUHAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019)

Abstract

This study aims to determine the effect of Tax Planning, Deferred Tax Expenses, Deferred Tax Assets and Company Size on Profit Management (Study of Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2019 Period). The sample used in this study is a manufacturing company that goes public in the Consumer Goods Industry sector which is listed on the Indonesia Stock Exchange for the 2017-2019 period. The number of samples was 72 and the analysis tool used was SSS version 22 using multiple linear regression tests. The results of the variables of this study using the simultaneous test (f test) and partial test (t test) are that simultaneously tax planning, deferred tax expense, deferred tax assets and company size have a positive and significant effect on earnings management. While partially tax planning has no effect on earnings management, deferred tax expense has no effect on earnings management, deferred tax assets have a negative and significant effect on earnings management and company size has a negative and significant effect on earnings management.

Keywords : tax planning, deferred tax expense, deferred tax assets, company size and earnings management.