Vol 8 (2023): June (in progress)
Business and Economics

The Effect of Changes in Corporate Income Tax Rates, Tax Planning, and Company Size on Earnings Management
Pengaruh Perubahan Tarif Pajak Penghasilan Badan, Perencanaan Pajak, dan Ukuran Perusahaan Terhadap Manajemen Laba


Mai Widyastuti
Universitas Muhammadiyah Sidoarjo, Indonesia
Herman Ernadi
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Published June 26, 2023
Keywords
  • Tax Rates,
  • Tax Planning,
  • Company Size
How to Cite
Widyastuti, M., & Ernadi, H. (2023). The Effect of Changes in Corporate Income Tax Rates, Tax Planning, and Company Size on Earnings Management. Academia Open, 8, 10.21070/acopen.8.2023.3578. https://doi.org/10.21070/acopen.8.2023.3578

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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