TY - JOUR AU - Subhan, Subhan PY - 2022/04/30 Y2 - 2024/03/28 TI - The Effect of Tax Planning and Deferred Tax Expense on Earnings Management JF - Point of View Research Accounting and Auditing JA - POVRAA VL - 3 IS - 2 SE - Articles DO - UR - https://journal.accountingpointofview.id/index.php/povraa/article/view/212 SP - 160 - 176 AB - This study examines tax planning and deferred tax expense on earnings management. The population in this study includes all manufacturing companies that publish annual financial reports that are audited and published on the Indonesia Stock Exchange (IDX) from 2015 to 2017. While the sample in this study was determined using the purposive sampling method, namely the determination of pieces based on specific criteria, to obtain a selection of 20 companies. The data in this study comes from secondary data in the form of financial reports from manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2017. The data collection technique used is documentation. The data collected will be analyzed by descriptive statistical analysis method, and hypothesis testing is carried out multivariate using logistic regression test (Hosmer and Lemeshow's goodness of fit test), coefficient of determination test (R2), individual parameter significance test, and partial correlation test. The results show that tax planning has a positive and insignificant effect on earnings management; the higher the tax planning, the more excellent the opportunity for the company to carry out earnings management (and vice versa) even though the effect is weak, meaning that many other factors determine the occurrence of earnings management, as well as the tax burden. The deferred tax has a positive and insignificant effect on the probability of the company doing earnings management, meaning that with every increase in deferred tax expense, the likelihood of the company doing earnings management will increase (and vice versa). ER -