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VOL. 6, ISSUE 1 (2024)
The effect of tax planning and deferred tax expense on earnings management with good corporate governance as a moderating variable
Authors
Husna Salsabila, Dul Muid
Abstract

This study aims to examine the effect of tax planning and deferred tax expense on earnings management with Good Corporate Governance (GCG) as a moderating variable. This study uses earnings management as dependent variable, tax planning and deferred tax expense as independent variable. While GCG as moderating variable that was measured by the factor value of institutional ownership, independent commissioner, and audit committee.

The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for period 2017-2019. The number of samples used as objects in this study as much as 109 observations, which are obtained through the purposive sampling method. The hypothesis was tested by multiple linear regression with moderated regression analysis. Based on the analysis that has been done, the results of this study show that the tax planning has no significant effect on earnings management, while the deferred tax expense has a significant effect on earnings management. The results of this study also show that GCG cannot moderate the effects of both tax planning and deferred tax expense on earnings management.
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Pages:53-59
How to cite this article:
Husna Salsabila, Dul Muid "The effect of tax planning and deferred tax expense on earnings management with good corporate governance as a moderating variable". International Journal of Finance and Commerce, Vol 6, Issue 1, 2024, Pages 53-59
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