PENGARUH BEBAN PAJAK TANGGUHAN, PROFITABILITAS, DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food And Beverage Yang Terdaftar Di BEI Tahun 2021-2023)

This study looks at how earnings management in beverage and food manufacturing businesses listed on the IDX in 2021–2023 is affected by deferred tax expense, profitability, and tax planning. utilizing selective sampling and secondary data in a quantitative manner. Multiple linear regression was used to process the data in SPSS 25. The findings show that earnings management is not much impacted by deferred tax expense. On the other hand, tax planning and profitability, as determined by Return on Assets (ROA), both significantly improve earnings management. These results suggest that tax policies and performance metrics are important factors that influence earnings management techniques. Investors and other stakeholders can use the study's insights to assess the quality of financial information.