Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan Dan Karakteristik Perusahaan Terhadap Manajemen Laba

This study aims to provide empirical evidence regarding the effect of tax planning, deferred tax expense, firm size and leverage on earnings management. This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2016-2020. Hypothesis testing was carried out using the Eviews 9 application. There were 25 samples of companies selected using purposive sampling technique using several criteria according to research needs. Based on the test results revealed that partially leverage variables affect earnings management, while the variables of tax planning, deferred tax expense, and company size have no effect on earnings management. Simultaneously, the variables of tax planning, deferred tax expense, firm size, and leverage have an effect on earnings management