The Effect Of Deferred Tax Charge, Tax Planning, And Company Size On Earnings Management
Dinaria Soraya (a) Arfan Ikhsan (b) Indra Maipita (c)

Universitas Negeri Medan

Abstract

This research was conducted to determine the effect of deferred tax expense, tax planning, and company size on earnings management in mining companies listed on the Indonesian stock exchange for the 2020-2021 period. The population in this study was 49 companies, the sample technique used was a purposive sampling technique. The number of samples in this study were 46 samples. The type of research used in this research is descriptive quantitative and multiple linear regression analysis. As for the results of this study using the partial test (t test) and simultaneous test (f test) it is known that deferred tax expense has a negative and significant effect on earnings management, tax planning has a positive and significant effect on earnings management, company size has no effect and is not significant on earnings management and deferred tax expense, tax planning and company size simultaneously (simultaneously) have a positive and significant effect on earnings management

Keywords: Earnings, Tax, Planning, and Size

Topic: Economics, Business and Management Education