Pengaruh Leverage, Profitabilitas, Perencanaan Pajak, Dan Beban Pajak Kini Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019)

This study aims to empirically prove the effect of leverage, profitability, tax planning and the current tax burden on the management of profits of manufacturing companies listed on the Indonesian Stock Exchange. The population used in this study consists of manufacturing companies listed on the Indonesian Stock Exchange (BEI) 2015-2019. With the purposive sampling method, the number of samples collected was 56 companies with a total data that could be processed of 249. The data analysis in this study uses multiple regression analysis, which is first tested with classical hypotheses before testing the hypothesis. The results of this study indicate that leverage, profitability, current tax burden have no effect on earnings management, while tax planning has an effect on earnings management