PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PERUSAHAAN SUB SEKTOR FARMASI

Abstract This study aims to analyze the effect of tax planning, deferred tax expense, and company size on earnings management. The dependent variable is earnings management, while the independent variables are tax planning, deferred tax expense, and company size. The population of this study uses companies listed on the IDX (Indonesia Stock Exchange) in 2019-2023. The research method used is quantitative with panel data regression analysis. The type of data used is secondary data. Panel data regression analysis was conducted with the help of E-Views 9. The results of this study indicate that tax planning and company size have an effect on earnings management, while the deferred tax expense variable has no effect on earnings management. Keywords: earnings management, tax planning, deferred tax expense, Firm Size