Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba
Fredy Rankcore,
Nyimas Wardatul Afiqoh
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 wit… Show more
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