PENGARUH PERENCANAAN PAJAK, ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN DAN BEBAN PAJAK KINI TERHADAP MANAJEMEN LABA:STUDI PADA PERUSAHAAN SEKTOR INFRASTRUKTUR DAN REAL ESTATE

Abstract

Companies, facing increasingly fierce competition, are resorting to various strategies to showcase their advantages to investors and creditors. The purpose of this study is to determine the influence of tax planning, deferred tax assets, deferred tax burden, and current tax expense on earnings management. This research uses secondary data in the form of financial statements from infrastructure and real estate sector companies listed on the Indonesia Stock Exchange. The research used purposive sampling to select a sample of 15 companies from the infrastructure and real estate sectors listed on the Indonesia Stock Exchange between 2020 and 2023.The results of multivariate regression found that tax planning and current tax expense negatively affect discretionary accruals. Meanwhile, deferred tax assets and deferred tax expenses have no effect on discretionary accruals. This study informs the tax regulator about the close relationship between tax planning, current tax expenses, and earnings management, indicating that the higher th