Pengaruh Beban Pajak Tangguhan, Perencanaan Pajak Dan Aktiva Pajak Tangguhan Terhadap Manajemen Laba

This study aims to prove empirically the effect of deferred tax expense, tax planning, and deferred tax assets on earnings management. This research was conducted in chemical sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019. The sample was collected using a purposive sampling method. The number of companies used as the research population was 8 companies with 40 observations. Processing data using the Eviews 9.0 program analyzing descriptive statistics, model suitability test, classic assumption test, panel data analysis, t statistical test, F statistical test, and the coefficient of determination (R2). The results of the F statistical test variable deferred tax expense, tax planning, and deferred tax assets simultaneously affect earnings management. The results of the t statistical test, the variable of deferred tax assets partially affects earnings management. However, the variable deferred tax expense and tax planning partially have no effect on earnings management