Deferred Tax Expense, Tax Planning, and Earnings Management: A Panel Data Analysis

ABSTRACT : This study investigates the impact of deferred tax expense and tax planning on earnings management in processed food manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. The study uses secondary data derived from companies’ annual reports. The research population consists of 160 financial statements of listed companies, from which 90 firm-year observations were selected using purposive sampling. Panel data regression analysis was performed using EViews 12. The findings reveal that deferred tax expense has a significant effect on earnings management, while tax planning does not have a significant influence on earnings management.