ACCRUALS (Accounting Research Journal of Sutaatmadja)
Vol 7 No 02 (2023): Accruals Edisi September 2023

THE EFFECT OF DEFERRED TAX EXPENSES, TAX PLANNING AND DEFERRED TAX ASSETS ON EARNINGS MANAGEMENT

Cyndi Khinanti Theis (Universitas Khairun)
Zainuddin Zainuddin (Universitas Khairun)
Yustiana Djaelani (Universitas Khairun)

Article Info

Publish Date
07 Oct 2023

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.

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Journal Info
ACCRUALS (Accounting Research Journal of Sutaatmadja)
Website

Abbrev

accruals

Publisher

Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

ACCRUALS (Accounting Research Journal of Sutaatmadja); Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Maret dan September). Terbit perdana pada Maret 2017, dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ...