PENGARUH BEBAN PAJAK TANGGUHAN, ASET PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA

Abstract— The purpose of this study is to understand and analyze the effect earnings management variables in terms taxation by using deferred tax expense, assets planning on consumer goods manufacturing companies listed Indonesia Stock Exchange from 2016 2020. 35 become research sample through selection purposive sampling method as a determining with certain provisions considerations. Panel data regression statistical software views used study. collection needed published annual report for period researcher quantitative descriptive analysis logistic regression. From results that has been done, it found taxation, burden tax, not significant actions. Deferred show negative results, because carried out minimize company expenses. Meanwhile, shows where order profits achieve shareholder goals
 Keywords: Beban Pajak Tangguhan; Aset Perencanaan Pajak; Manajemen Laba