Pengaruh Tax Planning, Related Party Transactions, dan Aset Pajak Tangguhan terhadap Manajemen Laba
DOI:
https://doi.org/10.37481/jmh.v6i3.2365Keywords:
Tax Planning, Related Party Transactions, Deferred Tax Assets, Earnings ManagementAbstract
This study aims to determine the influence of tax planning, related-party transactions, and deferred tax assets on earnings management. The population consists of banking sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach with purposive sampling was employed; based on established criteria, 15 companies were selected for a five-year observation period, resulting in a total sample of 75 financial statement data points. Multiple linear regression analysis was conducted using EViews 12 software. The results demonstrate that tax planning, related-party transactions, and deferred tax assets simultaneously influence earnings management. Individually, tax planning has a positive and significant effect on earnings management, and related-party transactions have a negative and significant effect, whereas deferred tax assets do not have a significant effect on earnings management.
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