PENGARUH PERENCANAAN PAJAK (TAX PLANNING)DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA BANK BUSN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2014-2018

Abstract

Tax planning and deferred tax expense are needed by companies in practicing earnings management.
By doing earnings management, the company’s goals can be achieved, the goals were to attract
investors to invest their funds in the company. The purpose of this study were (1) to study the effect of
tax planning on earnings management. (2) to study the effect of deferred tax expense on earnings
management. (3) to study the effect of tax planning and deferred tax expense on earnings
management. The samples in this study were 5 busn banks listed on the Indonesian Stock Exchange, in
this study using regression data panel to analysis techniques. The results of the study show that (1) tax
planning had effect on earnings management, (2) deferred tax expense doesn’t have effect on earnings
management, and (3)tax planning and deferred tax expense have effect on earnings management.
Keywords: Tax Planning, Deferred Tax Expense, and Earning Management