THE EFFECT OF TAX PLANNING, DEFERRED TAX EXPENSE AND MANAGERIAL OWNERSHIP ON PROFIT MANAGEMENT
Kata Kunci:
Tax Planning, Deferred Tax Expense, Managerial Ownership, Earnings ManagementAbstrak
This study aims to examine the effect of Tax Planning and Deferred Tax Expense on Earnings Management moderated by the Managerial Ownership variable. The object of the study is the Manufacturing Companies in the Consumer Goods Industry sub-sector listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The type of research and research approach is quantitative correlational research, a population of 55 companies with purposive sampling. with a sample size of 95 as observations. Data source fromwww.idx.co.id,in the form of company financial reports processed using SPSS version 25. The results of the study concluded as follows: (1) Tax planning has an effect on profit management practices. (2) Deferred tax burden has a positive effect on profit management practices. (3) Managerial ownership has an effect on profit management practices. (4) Managerial ownership has a moderation in the relationship between Tax Planning and Profit Management Practices (5) Managerial Ownership strengthens the relationship between Deferred Tax burden and Profit Management Practices. Further research should take a larger research sample and include other variables that affect profit management such as bonus schemes, capital structure and dividend policy.
