Does Tax Avoidance, Deferred Tax Expenses and Deferred Tax Liabilities Affect Real Earnings Management? Evidence from Indonesia

The study analyses the effect of tax avoidance, deferred expenses and liabilities on real earnings management. samples consist 152 manufacturing companies listed Indonesian Stock Exchange (IDX). examines financial statements from 2011 to 2019, ending up with 1,368 observations. empirical results this are as follows. First, avoidance affects positively abnormal discretionary operating cash flows expenses. However, does not affect production costs. Second, management positively, either through flows, expenses, or Third, by using findings may be interest regulators authorities, they highlight how increase actual amount payments reducing occurrence activities. Regulators need consider audits that have suffered losses but still operating.