Journal of Culture Accounting and Auditing
Vol 2 No 1 (2023)

Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba

Fredy Rankcore (Universitas Muhammadiyah Gresik)
Nyimas Wardatul Afiqoh (Universitas Muhammadiyah Gresik)

Article Info

Publish Date
30 Jun 2023

Abstract

This study aims to determine the influence of tax planning and deferred tax expense on earnings management at manufacturing companies in the food and beverage sub-sector listed on the BEI (Indonesia Stock Exchange) in 2018-2021. This research uses quantitative methods and uses secondary data as a source of data. The sampling technique used purposive sampling technique and obtained 19 company samples. The data analysis technique used us multiple linear regression analysis. The results show that tax planning with a proxy tax retention rate (TRR) has a significant effect on earnings management. Deferred tax expense proxied by deferred tax expense (DTE) affect on earnings management.

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Journal Info
Journal of Culture Accounting and Auditing
Website

Abbrev

jcaa

Publisher

Universitas Muhammadiyah Gresik

Subject

Economics, Econometrics & Finance Social Sciences

Description

This Journal Focus on the research of Culture Accounting, Financial Accounting, Shariah Accounting, Behavioral Accounting, Management Accounting, Auditing, and Accounting Information System. ...