THE EFFECT OF DEFERRED TAX EXPENSE ON PROFIT MANAGEMENT IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2016-2021
Abstract
The purpose of this study is to determine the effect of deferred tax burden on earnings management in several manufacturing companies listed on the Indonesia Stock Exchange Period 2016-2021 This research was conducted through the official website of the Indonesia Stock Exchange (wwwidxcoid) The research method used in this study is associative Then the sample in this study consisted of 17 Manufacturing Companies with a total sample of 102 financial reports listed on the Indonesia Stock Exchange for the period 2016 - 2021 which were selected by purposive sampling The analysis method in this study uses multiple linear analysis Then the data management technique uses the SPSS application The results of this study indicate that Deferred Tax Burden has a significant value of 0771, which means that deferred tax burden has no effect on earnings management
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