PENGARUH PERENCANAAN PAJAK DAN ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (2015-2017)

This study aims to determine and empirically prove the effect of tax planning deferred assets on earnings management. The population in this are all financial statements infrastructure, utility transportation companies listed Indonesia Stock Exchange 2015-2017. sample was obtained by purposive sampling, with a total 17 companies. Data collection techniques using documentation techniques. data analysis technique used is multiple linear regression hypothesis testing t test f significance level 5%.
 results indicate that partial (t test): (1) has no significant positive management, evidenced where count < table (0.050 1.67528) 0.960 > 0.05. Which means carried out does not guarantee implementation management company. (2) have negative value (-2.737 0.009 amount affects Exchange. simultaneous (F test) management.