PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA

Abstract

This research aimed to examine and analyze the effect of tax planning, deferred tax expense, deferred tax assets on
the profit management. Furthermore, the independent variable of this research used tax planning, deferred tax
expense, and deferred tax assets. Meanwhile, the dependent variable of this research usedprofit management. This
research was quantitative. Moreover, the research object used amanufacturing company that engaged in various
industrial sectors listed on The Indonesia Stock Exchange (IDX) in the 2016-2020 period. In addition, the sample
collection method used a purposive sampling technique i.e., a sample collection technique with certain criteria
given, it obtained 25 companies during 5 years observation periods, it became 125 companies. Meanwhile, the
research analysis used multiple linear regressions analysis with IBM SPSS 26 version. The research result
concluded that tax planning had a positive but insignificant effect on profit management. Furthermore, the
deferred tax expense had a negative and significant effect on profit management. On the other hand, deferred tax
assets had a positive and significant effect on profit management.