The Effect of Tax Planning, Ownership Structure, and Deferred Tax Expense on Earning Management

摘要

This research aims to test the effect of tax planning, ownership structure, and deferred tax expense on earnings management. The dependent variable in this research is the earnings management, while its independent variables are tax planning, ownership structures, and deferred tax expense. The population in this research is a manufacturing company in the Indonesia Stock Exchange Period 2013-2016. The sampling in this research is purposive sampling method and it obtained 72 observation samples. The data analysis method used is multiple linear regression analysis methods. The analysis results show that tax planning affects significantly positive and institutional ownership affects significantly negative towards earning management. Meanwhile, managerial ownership and deferred tax expense do not affect significantly towards earning management.