Public economics

Finance

Accounting

Business

Free cash flow

Earnings

Tax avoidance

State income tax

Economics

Cash flow

Deferred tax

Gross income

Stock exchange

Tax planning

Double taxation

Earnings management

Accrual

Tax reform

Riset Akuntansi dan Keuangan Indonesia

This study aims to examine the effect of tax planning on earnings management. In addition, several factors that are thougt to also affect earnings management are also tested, among others: deferred tax expense, deferred tax assets, managerial ownership, and free cash flow. The data used in this study is the annual report of companies listed on Indonesia Stock Exchange in the period 2015-2017. Jones modifications are used to measure earnings management. This study uses multiple regression analysis tools. The results showed that only free cash flow can affect earnings management while tax planning, deferred tax expense, deferred tax assets, and managerial ownership do not affect earnings management.

PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)