PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA

Good management in managing earnings will have a good impact on the company. Tax Planning, Deferred Expenses, Leverage and Company Size can help so that profit is carried out properly according to existing regulations. This study aims analyze significance of effect Profit Management Food Beverage Companies listed Indonesia Stock Exchange 2018-2021. The population this are with total 26 companies. sample entire population. type data used quantitative data. source secondary sampling method Sampling Jenu, which technique when all members sampled. Data collection techniques using documentation techniques. analysis statistical linear regression test. results show Planning no while deferred tax expenses an Earning Management.