PENGARUH PERENCANAAN PAJAK, UKURAN PERUSAHAAN DAN PENGHINDARAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR BARANG KONSUMSI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2024

Abstrak

This study examines how earnings management is affected by economic pressures and
tax strategies in food and beverage companies listed on the Indonesia Stock Exchange from
2021 to 2024. The population in this study consisted of 30 companies, and the sample taken
was 17 companies. This sample was determined using a purposive sampling technique,
resulting in a total of 68 observations. The purpose of this study was to examine how tax
planning, company size, and tax avoidance affect earnings management, both separately and
simultaneously. The method used was a quantitative approach using secondary data derived
from company annual reports. The data analysis technique used was multiple linear
regression. The study shows that tax planning and company size have no significant impact
on earnings management. However, tax avoidance has a significant positive effect on
earnings management. All variables influence earnings management simultaneously. The
conclusion of this study indicates that tax avoidance is a major factor driving earnings
management practices and emphasizes the importance of transparency in financial
reporting. The implications of this study suggest that companies should improve
transparency in their financial statements to reduce earnings management practices,
especially those related to tax avoidance. This also needs to be a concern for investors and
regulators when making decisions and conducting supervision.