Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Kepemilikan Manajerial terhadap Manajemen Laba

This study aims to provide empirical evidence about the effect of tax planning, deferred tax expense and managerial ownership on earning management. This research was conducted on banking companies listed on the Indonesia Stock Exchange in the period of 2016 until 2020. Hypothesis testing is done using the Eviews application version 09. There are 14 samples of companies selected using purposive sampling technical using several criteria in accordance with research needs. This study uses a purposive sampling method in determining research samples. Based on test results that the significance value of 0.023516 < 0,05 states that tax planning, deferred tax expense and managerial ownership simultaneous have a significant on earning management. Partial testing concludes that deferred tax expense affects earning management, while tax planning and managerial ownership do not affect earning management.Keywords: tax planning; deferred tax expense; managerial ownership; earning managemen