Pengaruh Tax Planning , Beban Pajak Tangguhan, dan Ukuran Perusahaan Terhadap Manjemen Laba Pada Perusahaan BUMN Yang TerdFTr Di Bursa Efek Indonesia Tahun 208-2022

The purpose of this study was to analyze the effect of tax planning, deferred tax expense, and company size on earnings management in state-owned companies listed on the Indonesia Stock Exchange in 2018-2022. The research method used is descriptive quantitative. The samples that became the object of this research were 6 BUMN companies listed on the Indonesia Stock Exchange. The results of this study indicate that the tax planning variable has a negative value obtained from the t value of -0.486 < from the t table, namely 2.056 and the significant value is 0.631> from 0.05, it can be concluded that tax planning has no significant effect on earnings management, the deferred tax expense variable obtained a t value of 5, 055> from t table, namely 2,056 and a significant value of 0.000 <0.05, which can be concluded that deferred tax expense has a significant effect on earnings management, the company size variable obtained a t value of -3,235 < from t table 2,056 and a significant value of 0.003 <0.05, it can be concluded that company size has a significant effect on earnings management. While the results of the adjusted R² test or the coefficient of determination show that the results of this study all independent variables contribute 0.51 or 51% in favor of the dependent variable and meanwhile the remaining 49% is caused by other factors.