PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2018

The research I made aims to examine the effect of tax planning on earnings management on mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2018. The sampling technique uses purposive sampling method. This research uses multiple linear regression method. Based on the results of the analysis that has been done, it can be concluded that in this study tax planning has a positive and significant effect on earnings management in mining companies listed on the Indonesia Stock Exchange in in 2017 and 2018. In addition, the results of the descriptive analysis showed that on average the companies that were sampled in this study carried out earnings management by avoiding a decline in profits