Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Kualitas Audit Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2019-2021)

Abstract

This research was conducted to provide information to potential investors that is useful as a consideration for aspects that need to be considered when investing. This research also aims to determine the influence of tax planning, deferred tax burden and audit quality on earnings management. Based on calculation data, 18 companies were selected as samples. This research data meets the requirements of the classical assumption test. The results of the analysis using multiple linear regression analysis show that tax planning and deferred tax expenses have a positive and significant effect on earnings management, while audit quality has no effect on earnings management. Profit Management is a simple form of evaluating company performance because profit information is very important for all parties involved in the company and is useful in assessing management performance because profit is often used as a basis for making decisions such as in providing rewards and distributing bonuses to managers and as a basis for determining the imposition of taxes, so that the quality of profits will certainly be in the spotlight for investors, accounting policy makers and the government, namely the DJP.

Keywords : Tax planning, deferred tax expenses, audit quality, earnings management.