PENGARUH PROFITABILITAS, BEBAN PAJAK KINI, DAN ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2017-2020

Abstract

The purpose of this study is to analyse the effect of profitability, current
tax expense, and deferred tax assets on earnings management. The research data were
obtained from manufacturing companies in the non-cyclical industrial sector of the
food and beverage sub-sector listed on the Indonesia Stock Exchange. There are 10
companies out of a total of 63 companies studied using a 4-year period (2017-2020).
The method used in this study is a descriptive method using a quantitative approach.
The results of this study indicate that simultaneously profitability, current tax expense,
and deferred tax assets have a significant effect on earnings management. While
partially found that profitability and current tax expense have no effect on earnings
management. In contrast to deferred tax assets which partially have a significant effect
on earnings management.