Effect of Tax Planning, Deffered Tax Assets and Deferred Tax Burden on Earnings Management using Institutional Ownership as a Moderating Variable

Abstract

Earnings management is a method used by company management to process numbers in the company's financial statements. This study aims to examine the effect of tax planning, deferred tax assets and deferred tax expense on earnings management by using institutional ownership as a moderating variable. This study uses a quantitative method using the Moderated Regression Analysis hypothesis with the help of the SPSS program. The results of this study indicate that there is an effect of tax planning and tax burden on earnings management by using institutional ownership as a moderating variable. Meanwhile, there is no effect of deferred tax assets on earnings management by using institutional ownership as a moderating variable. The results of this study can add reference material and literature for further research related to the effect of tax planning, deferred tax assets and deferred tax expense on earnings management by using institutional ownership as a moderating variable.