Research Article
The Effect of Deferred Tax Expenses, Tax Planning, and Company Size on Earnings Management
@INPROCEEDINGS{10.4108/eai.19-9-2023.2340508, author={Dinaria Soraya and Arfan Ikhsan and Indra Maipita}, title={The Effect of Deferred Tax Expenses, Tax Planning, and Company Size on Earnings Management}, proceedings={Proceedings of the 8th Annual International Seminar on Transformative Education and Educational Leadership, AISTEEL 2023, 19 September 2023, Medan, North Sumatera Province, Indonesia}, publisher={EAI}, proceedings_a={AISTEEL}, year={2023}, month={12}, keywords={profit tax planning and size}, doi={10.4108/eai.19-9-2023.2340508} }- Dinaria Soraya
Arfan Ikhsan
Indra Maipita
Year: 2023
The Effect of Deferred Tax Expenses, Tax Planning, and Company Size on Earnings Management
AISTEEL
EAI
DOI: 10.4108/eai.19-9-2023.2340508
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.
