PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (PERUSAHAAN MANUFAKTUR YANGTERDAFTAR DI BEI PERIODE 2015-2017)

ABSTRACT This study aims to examine the effect of tax planning on earnings management. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange and publish annual report during the period 2015-2017 where as many as 53 companies selected based on purposive sampling method. The independent variable of this research is tax planning as measured by Effective Tax Rate (ETR). The dependent variable of this research is earnings management as measured by Scaled Earning Changes. Data analysis techniques used in this study is a simple linear regression analysis with the help of SPSS 23. The results showed that tax planning does not affect the earnings management. Keywords: tax planning, earnings management