Pengaruh Tax Avoidance Dan Beban Pajak Tangguhan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri  Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024)

Raden Muhamad Arifin  Ilham; Mahwiyah Mahwiyah

doi:10.31004/joecy.v5i2.2883

Pengaruh Tax Avoidance Dan Beban Pajak Tangguhan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024)

Authors

Raden Muhamad Arifin Ilham Pamulang University
Mahwiyah Mahwiyah Pamulang University

DOI:

https://doi.org/10.31004/joecy.v5i2.2883

Keywords:

Earning Management, Tax Avoidance, Deferred Tax Expense

Abstract

This study aims to examine the effect of Tax Avoidance and Deferred Tax Expenses on Earnings Management. The object of this study used 35 industrial sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2024 period that had met the criteria and completeness of the data. The data collection technique used the Purposive Sampling method. The data used in this study are secondary data. Using the financial statements of industrial sector manufacturing companies listed on the Indonesia Stock Exchange during the 2020-2024 period, the research method used linear regression analysis. The results of the study showed that Tax Avoidance had a significant positive effect on Earnings Management and Deferred Tax Expenses had a significant negative effect on Earnings Management

References

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Suryani, A. (2022). Dampak Penghindaran Pajak dan Pajak Tangguhan terhadap Manajemen Laba. Eksis: Jurnal Ilmiah Ekonomi Dan Bisnis, 13(1), 29. https://doi.org/10.33087/eksis.v13i1.298

Wibowo, D. A. P., & Nurhayati, N. (2024). Analisis Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan, dan Aset Pajak Tangguhan Terhadap Manajemen Laba. Journal of Citizen Research and Development, 1(2), 356–365. https://doi.org/10.57235/jcrd.v1i2.3406

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Published

19-08-2025

How to Cite

Ilham , R. M. A. ., & Mahwiyah, M. (2025). Pengaruh Tax Avoidance Dan Beban Pajak Tangguhan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024). Journal of Innovative and Creativity, 5(2), 20783–20788. https://doi.org/10.31004/joecy.v5i2.2883