THE IMPACT OF TAX PLANNING AND DEFERRED TAX EXPENSE TOWARD EARNINGS MANAGEMENT AT TRADE, SERVICES AND INVESMENT COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE
AbstractThis research is conducted with purpose to know whether tax planning and deferred tax expense have impact on earning management in trade, services and investment companies registered in Indonesia Stock Exchange.
Population in this research is trade, services and investments companies in Indonesia Stock Exchange for year 2018-2020 in amount of 164 companies. The company used as the sample is 38 companies with the amount of research data is
114 data for period 2018-2020. Data analysis method implemented in this research is multiple linear regression analysis method.
There are some conclusions of this research. Tax planning has no significant impact partially on earning management at trade, services and investments companies on the Indonesia Stock Exchange. Deferred tax has significant impact partially on earning management at trade, services and investments companies on the Indonesia Stock Exchange. Tax planning and deferred tax have significant impact simultaneously on earning management at trade, services and investments companies in Indonesia Stock Exchange.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
JAMI has CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.
An author who publishes in Journal of Accounting and Management Innovation agrees to the following terms:
1) Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
2) Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
3) Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website). The final published PDF should be used and bibliographic details that credit the publication in this journal should be included.