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All Journal BJRA (Bongaya Journal of Research in Accounting) ACCRUALS (Accounting Research Journal of Sutaatmadja) International Journal of Economics Development Research (IJEDR) Accounting Profession Journal (APAJI) Jurnal Ekonomi, Akuntansi, dan Manajemen Multiparadigma (JEAMM) Economics, Business, Accounting & Society Review
Yustiana Djaelani
Departement Of Accounting, Khairun University, North Mollucas, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : ACCRUALS (Accounting Research Journal of Sutaatmadja)

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THE EFFECT OF DEFERRED TAX EXPENSES, TAX PLANNING AND DEFERRED TAX ASSETS ON EARNINGS MANAGEMENT Cyndi Khinanti Theis; Zainuddin Zainuddin; Yustiana Djaelani
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i02.1089

Abstract

The purpose of this study is to determine and analyze the effect of deferred tax expense, tax planning and deferred tax assets on earnings management. The objects of this research are mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2022 period. Sampling using purposive sampling technique obtained 14 companies according to the specified criteria so that a total sample of 82 samples was obtained. The test tool used is panel data regression analysis using the Eviews 12 test tool. The results of this study indicate that: (1) deferred tax expense has no effect on earnings management, (2) tax planning has no effect on earnings management, and (3) deferred tax assets have a negative effect on earnings management.
Co-Authors Cyndi Khinanti Theis Darwis, Herman Dwi Yana Amalia sari Dwi Yana Amalia Sari Fala Eka Saraswati Kemuning Pradilatri Muliati Muliati Pradilatri Kemuning Rizki Wahyu Utami Ohorella Sardju, Fitriani suwito s Zainuddin Zainuddin