THE EFFECT OF TAX PLANNING, DEFERRED TAX EXPENSES AND SALES GROWTH ON PROFIT MANAGEMENT

This research aims to analyze the influence of tax planning, deferred tax expenses, and sales growth on earnings management. This research was conducted by analyzing the financial reports of companies in the food and beverage sector listed on the Indonesia Stock Exchange (BEI) during the period 2019 to 2023. The sample used in this research was 7 food and beverage sector companies listed on the Stock Exchange Indonesia during the period 2019 to 2023 using a purposive sampling technique. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The variables used in this research are tax planning (X1) as the first independent variable, deferred tax expense (X2) as the second independent variable, and sales growth (X3) as the third independent variable and earnings management (Y) as the dependent variable. The panel data regression method was used as the research methodology in this study. Analysis of research results using EViews 12 software. The research results show that the best model is the Common Effect Model (CEM). The results of this study show that partial tax planning has an effect on earnings management, partial deferred tax burden has no effect on earnings management, partial sales growth has no effect on earnings management, and simultaneously tax planning, deferred tax burden and sales growth have an effect on management. profit.