EFFECT OF TAX PLANNING, RETURN ON ASSETS, AND DEFERRED TAX EXPENSES ON EARNING MANAGEMENT IN AUTOMOTIVE SUB SECTOR COMPANIES AND COMPONENTS

This study’s goal is to determine how big the effect of the ratio of Tax Planning, Return OnAssets (ROA), and Deferred Tax on Earning Management in Automotive Sub SectorAutomotive Companies and Components Registered on the Stock Exchange in 2016 - 2018.The method that researcher used in this study is associative quantitative research. About thecollection techniques of the data are carried out by collecting financial statement documentsfrom www.idx.co.id in the period 2016 - 2018. To analysis the data, the researcher usemethod like multiple linear regression, coefficient of determination, t test, F test. The samplein this study were 20 companies with data consisting of 3 years. The sample selection is doneby purposive method. The results showed that the ratio of tax planning, return on assets(ROA), deferred tax expenses have significant effect toward earnings management inautomotive sub-sector companies and components listed on the IDX in 2016 - 2018amounting to 60.3%. The independent variable which have a dominant influence is the taxplanning variable.