The Influence of Deferred Tax Assets, Tax Planning and Corporate Social Responsibility Regarding Profit Management in Property and Sub-Sector Service Companies Real Estate Listed on the Indonesian Stock Exchange 2019-2022

Abstract

This study aims to determine the effect of Deferred Tax Assets, Tax Planning, and Corporate Social Responsibility on Earnings Management. This type of research is quantitative research with secondary data. The population in this study are all property and real estate sub-sector service companies listed on the Indonesia Stock Exchange using the purposive sampling method. Based on these criteria, there are 18 companies that are the research samples with a total of 72 observation data. The data collected were tested using descriptive statistical tests, classical assumption tests, multiple linear regressions and hypothesis tests using SPSS. The results of this study indicate that partially Deferred Tax Assets do not have a positive and significant effect on Earnings Management, Tax Planning, and Corporate Social Responsibility have a positive and significant effect on Earnings Management. The results of this study indicate that simultaneously Deferred Tax Assets, Tax Planning, and Corporate Social Responsibility have a positive and significant effect on Earnings Management.