PENGARUH TINGKAT RETENSI PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA

Abstract

Earnings management is an action to reduce or minimize the value of profits in order to achieve the desired goals. This action allows companies to present untrue profits with the aim of understanding the expense the company must pay. The aim of this research is to determine the effect of the level of tax retention rate and deferred tax expense on earnings management in industrial companies in the technologi, transporstation and logistics sectors listed on the Indonesia Stock Exchange for 2020-2022. The number of samples in this research was 15 company samples with a total of 3 years of observation, so that the total observation data was 45. At the data analysis stage in the research, Microsoft Excel was used to process the data and Eviews 12 to test the relationship between variables. Based on the research results, it shows that simultaneously the level of tax retention rate and deferred tax expense together cannot affect earnings management while in the partial test affect of the level of tax retention rate on earnings management is found in a positive direction. Meanwhile, deferred tax expenses have no affect on earnings management.