The Effect Of Tax Planning, Deffered Tax Expense, Deffered Tax Asset and Tax Avoidance On Earnings Management

This study aims to examine the impact of tax planning, deferred tax expense, deferred tax asset and tax avoidance on earnings management. The population for this research consists of LQ45 companies listed on the Indonesia Stock Exchange between 2019 and 2023. A total of 130 samples were selected using the purposive sampling method. The data analysis was conducted using multiple linear regression with SPSS 27. The findings indicate that tax planning, deferred tax expense and tax avoidance do not affect on earnings management, while deferred tax assets have a positive effect on earnings management.

Authors

Institutions

Publication Details

Journal
Ranah Research Journal of Multidisciplinary Research and Development
Published
2025-02-03
DOI
https://doi.org/10.38035/rrj.v7i3.1372
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

The Effect Of Tax Planning, Deffered Tax Expense, Deffered Tax Asset and Tax Avoidance On Earnings Management

Nilam Kesuma, Abukosim Abukosim, Nur Hanifah
Ranah Research Journal of Multidisciplinary Research and Development
Corporate Taxation and Avoidance
article

The Effect Of Tax Planning, Deffered Tax Expense, Deffered Tax Asset and Tax Avoidance On Earnings Management

Nilam Kesuma, Abukosim Abukosim, Nur Hanifah
article en

Abstract

This study aims to examine the impact of tax planning, deferred tax expense, deferred tax asset and tax avoidance on earnings management. The population for this research consists of LQ45 companies listed on the Indonesia Stock Exchange between 2019 and 2023. A total of 130 samples were selected using the purposive sampling method. The data analysis was conducted using multiple linear regression with SPSS 27. The findings indicate that tax planning, deferred tax expense and tax avoidance do not affect on earnings management, while deferred tax assets have a positive effect on earnings management.

Ranah Research Journal of Multidisciplinary Research and DevelopmentVol. 7(3)
Sriwijaya University (ID)
Openalex Percentile: Top 98%
Corporate Taxation and Avoidance
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.