Pengaruh Tax Planning, Ukuran Perusahaan, dan Leverage terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)

The study aims to examine and analyze the effect of tax planning, firm size, and leverage on earnings management (empirical studies in manufacturing a companies listed in the Indonesian Stock Exchange for period 2015-2017). The number of samples in this study was 145. Hypothesis testing used multiple regression analysis. The result of the study show that tax planning, firm size, and leverage are influence earnings management