THE EFFECT OF DEFERRED TAX COSTS, TAX PLANNING AND DEFERRED TAX ASSETS ON EARNINGS MANAGEMENT
Keywords:
Deferred Tax Expenses, Tax Planning, Deferred Tax, Assets and Profit ManagementAbstract
This study aims to examine the effect of deferred tax expense, tax planning and deferred tax assets on earnings management. The population in this study were all property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. Sampling in this study using purposive sampling method with certain criteria so that a sample of 15 companies was obtained as a research sample. The data analysis method in this study used multiple linear regression analysis with the statistical tool SPSS Version 26. The results of this study indicate that deferred tax expense, tax planning has a significant effect on earnings management. Meanwhile, deferred tax assets have no significant effect on earnings management, while deferred tax expense, tax planning and deferred tax assets have a significant effect on earnings management together. Which means that with good tax planning earnings management practices can be avoided and the act of manipulating the condition of the company's financial statements can be presented properly in accordance with the actual situation.
