- Tax Rates,
- Tax Planning,
- Company Size
Copyright (c) 2023 Mai Widyastuti, Herman Ernadi

This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
This study aims to determine the effect of changes in corporate income tax rates, tax planning, and company size on earnings management in consumer goods industry companies listed on the Indonesia Stock Exchange in 2015-2019. The sampling method used is purposive sampling method. The number of companies that are sampled in this study are 16 consumer goods industrial companies listed on the IDX in 2015-2019. The data used is secondary data. The data analysis method used in this study is SPSS 23. The results of this study indicate that changes in corporate income tax rates have a negative and significant effect on earnings management, tax planning has no significant effect on earnings management and firm size has no significant effect on earnings management.
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