Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Dan Aset Pajak Tangguhan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Konsumsi Primer Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2025)

Abstract

This study aims to examine the effect of tax planning, deferred tax expense, and deferred tax assets on earnings management in manufacturing companies in the primary consumption sub-sector listed on the Indonesia Stock Exchange (IDX) during 2021-2025. Earnings management can be carried out through various methods, one of which is by utilizing tax planning strategies, recognizing deferred tax expenses, and deferred tax assets. This study uses a quantitative approach with secondary data obtained from company financial reports. The sample size in this study was 31 companies with 155 company financial report data, selected using a purposive sampling method. The results show that: a) tax planning variables have a significant effect on earnings management with a significant value; deferred tax expense does not have a significant effect on earnings management with a significant value; deferred tax assets do not have a significant effect on earnings management with a significant value; c) simultaneously, tax planning, deferred tax expense, and deferred tax assets have a significant effect on earnings management. This indicates that changes in deferred tax expenses and assets are not the primary incentive for managers to engage in earnings engineering. Conversely, tax planning was found to have a significant effect on earnings management.