Pengaruh Tax Planning, Aktiva Pajak Tangguhan Dan Beban Pajak Tangguhan Terhadap Earnings Management Studi Empiris Pada Perusahaan Sektor Kesehatan Yang Terdaftar Di BEI Periode 2020-2024

Abstract

This study aims to analyze the effect of Tax Planning, Deferred Tax Assets, and Deferred Tax Expense on Earnings Management in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative approach using a causal associative method. The sample was selected using purposive sampling, resulting in 11 companies with a total of 55 observations. The data used were secondary data obtained from the companies’ annual financial statements. Data analysis was conducted using panel data regression with EViews 12. Based on the Chow Test and Hausman Test, the selected model was the Fixed Effect Model. The results indicate that Tax Planning, Deferred Tax Assets, and Deferred Tax Expense simultaneously have a significant effect on Earnings Management. Partially, Tax Planning and Deferred Tax Assets have no significant effect, while Deferred Tax Expense has a negative and significant effect on Earnings Management. The Adjusted R-Squared value of 0.383593 indicates that the independent variables explain 38.36% of Earnings Management, while the remaining 61.64% is explained by other factors outside this study.