Universitas Bhayangkara Jakarta Raya

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Machdar, Nera Marinda (2025) Pengaruh Perencanaan Pajak, Liabilitas Pajak, dan Beban Pajak Tangguhan terhadap Manajemen Laba pada Perusahaan Sektor Industrial yang Tercatat di Bursa Efek Indonesia Periode 2019–2024. Jurnal Penelitian Ilmiah Multidisipliner, 1 (4). pp. 1408-1412. ISSN 3089-0128

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Abstract

This study aims to analyze the effect of tax planning, tax liabilities, and deferred tax expenses on earnings management in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2024. A quantitative approach was employed using multiple linear regression and classical assumption tests. The data were collected from audited annual financial statements of selected companies using purposive sampling criteria. The results indicate that all three independent variables significantly affect earnings management, both partially and simultaneously. Tax planning has a positive influence on earnings management, as do tax liabilities and deferred tax expenses. These findings suggest that corporate tax strategies play an essential role in the manipulation of reported earnings. This study contributes to a better understanding of how taxation components are utilized in earnings management practices and offers insights for regulators, investors, and academics regarding financial reporting quality and corporate tax behavior.

Item Type:	Article
Subjects:	Ilmu Sosial > Ekonomi
Divisions:	Fakultas Ekonomi dan Bisnis > Doktoral Ilmu Manajemen
Depositing User:	Prof. Dr. Nera Marinda Machdar
Date Deposited:	02 Feb 2026 01:08
Last Modified:	02 Feb 2026 01:08
URI:	http://repository.ubharajaya.ac.id/id/eprint/37848

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