Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Strategi Bisnis Terhadap Manajemen Laba

Abstract

This study aims to empirically prove the effect of Tax Planning, Deferred Tax Expenses, and Business Strategy on Profit Management.The type of research used is quantitative with associative methods. The type of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) in 2017-2021.The population of this research is the sector of food and beverage companies with the sample collection using purposive sampling.The number of companies used as samples in this study were 19 (nineteen) companies with a research period of 5 (five) years, so that 95 observation data were obtained. However, there were 10 (ten) observation data outliers, so that 85 observation data were obtained. Data processing was carried out using the Microsoft Excel Program and the E-Views 12 Statistics Program by collecting related data and then analyzing descriptive statistics, panel data regression models, model fit tests, classical assumption tests, panel data regression analysis, coefficient of determination R2, statistical t test , and statistical test F. Statistical test results t Business strategy has an effect on Earnings Management. Meanwhile, Tax Planning, Deferred Tax Expenses have no effect on Profit Management. The results of the F statistical test of tax planning, deferred tax expense, and business strategy simultaneously affect Profit Management.