Pengaruh Aset Pajak Tangguhan, Beban Pajak Dan Akrual Terhadap Earnings Management Pada Perusahaan Manufaktur Subsektor Food & Beverage

This study aims to analyze the relationship between deferred tax assets, tax expense and accruals with earnings management. This study uses data on net income, deferred tax assets, income tax expense, and total accruals with 32 population data and a sample of 8 observational data taken for 5 years starting from 2015-2019. The source of data in this study is secondary which comes from the annual financial report (Annual Report) of Manufacturing Companies in the Food & Beverage Subsector listed on the Indonesia Stock Exchange (IDX). The data analysis technique used is panel data regression analysis. based on the test results, it is known that there is a significant effect between deferred tax assets, tax expense, and accruals simultaneously on earnings management. Partially, deferred tax assets have an insignificant and positive direction on earnings management, tax expense has a significant and negative effect on earnings management. While accruals have a significant effect and have a positive direction on earnings management