PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

Good management in managing earnings will have a good impact on the company. Tax Planning, Deferred Tax Expenses, Leverage and Company Size can help so that profit management is carried out properly according to existing regulations. This study aims to analyze the significance of the effect of Tax Planning, Deferred Tax Expenses, Leverage and Company Size on Profit Management of Food and Beverage Companies listed on the Indonesia Stock Exchange in 2018-2021. The population of this study are Food and Beverage Companies listed on the Indonesia Stock Exchange with a total of 26 companies. The sample in this study is the entire population. The type of data used is quantitative data. The data source used is secondary data. The sampling method used is Sampling Jenu, which is a sampling technique when all members of the population are sampled. Data collection techniques using documentation techniques. Data analysis techniques used statistical linear regression test. The results show that Tax Planning and Company Size have no effect on Profit Management while deferred tax expenses and Leverage have an effect on Earning Management.