Pengaruh Beban Pajak Tangguhan, Tax Planning dan Tax Avoidance Terhadap Manajemen Laba Dengan GCG Sebagai Pemoderasi

The purpose of this research is to determine the impact Deferred Tax Burden, Planning, and Avoidance on Earnings Management in context Good Corporate Governance Moderation. This a quantitative study, with secondary data obtained from Indonesia Stock Exchange as source (IDX). study's population consists industrial companies that are listed (IDX) between 2016 2020. Purposive sampling was used sample 19 companies. Multiple linear regression analysis study. According findings deferred tax expense, planning, avoidance have no effect earnings management, either partially or simultaneously. Furthermore, proxy Independent Commissioner unable moderate relationship