PENGARUH PERENCANAAN PAJAK DAN ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

This research aimed to identify and to test the effect of Tax Planning and Deferred Tax Assets to the earning management practice in manufacturing companies. This study uses multiple linear regression in SPSS version 23. In this study using purposive sampling method in determining the number of samples that will be used, and the samples were obtained by 36 companies. Obtained from annual reports and financial statements of listed companies in Indonesia Stock Exchange (IDX) years 2014-2016. The result of the research can be concluded that: (1) Tax planning has a significant effect on earnings management, (2) Deferred Tax Asset has no significant effect on earnings management