The Influence of Tax Planning, Information Asymmetry and Deferred Tax Expenses on Profit Management

Authors

  • Aura Azzahra Universitas Islam 45
  • Vita Aprilina Universitas Islam 45

DOI:

https://doi.org/10.33558/jrak.v15i2.10200

Keywords:

tax planning, information assymetry, deferred tax expense, earning management

Abstract

ABSTRACT

The analysis here has a direction that shows the effect of tax planning, information asymmetry and deferred tax expense on earnings management in non-cycle consumer sector companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period. The method used in this analysis is quantitative method. The sample in this analysis uses purposive sampling method, where the population consists of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in the period 2020-2022. Based on the results of this analysis, it is found that tax planning has a positive impact on earnings management, while information asymmetry and deferred tax expense have no impact on earnings management.

Keywords: tax planning, information asymmetry, deferred tax expense, earnings management

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Published

2024-12-03