Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Aset Pajak Tangguhan Terhadap Manajemen Laba Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

Abstrak / Ringkasan

This study aims to determine the effect of tax planning, deferred tax expense, and deferred tax assets on earnings management with institutional ownership as a moderating variable.

The research method used in this study is a quantitative method using secondary data from the company's financial statements. The population in this study are consumer non-cyclicals sector companies that are listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The sampling technique for this study used a purposive sampling technique, namely with predetermined criteria and obtaining as many as 78 samples after being outliers. The hypothesis testing used in this research is Moderated Regression Analysis (MRA). Hypothesis testing using SPSS software version 22.

Based on the results of tests conducted, this study shows that tax planning has no effect on earnings management, deferred tax expense has a negative effect on earnings management, deferred tax assets have no effect on earnings management, institutional ownership can weaken the effect of tax planning on earnings management, institutional ownership cannot weaken the effect of deferred tax expenses on earnings management, and institutional ownership cannot weaken the effect of deferred tax assets on earnings management.

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