Pengaruh Pajak Penghasilan (PPH) Pasal 29 dan Liabilitas Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan SUB Sektor Property Yang Terdaftar di BEI Tahun 2019-2022

The purpose of this research is to analyze the effect of Income Tax 29 on earnings management, Deferred Tax Liabilities on Profit Management. This research design uses quantitative methods with an associative analysis approach. Sample determination was carried out using the purposive sampling method. The company that will be analyzed uses descriptive statistical analysis, classical assumption test, normality test, autocorrelation test, multiple linear regression test, correlation test, determination test, t test and f test using the SPSS 20 program. The results of this study found that the Income Tax variable was 29 no has a relationship with Profit Management. So it can be concluded that the Income Tax 29 variable on Profit Management partially does not have a significant influence, the Deferred Tax Liability variable does not have a direct relationship with Profit Management. So it can be concluded that the Deferred Tax Liabilities variable partially does not have a significant influence on Earnings Management. And after being analyzed using coefficient of determination analysis (R2), the result was 0.049, this means that all independent variables, namely Income Tax 29 (X1) and Deferred Tax Liabilities (X2) have a joint contribution of 5% to the dependent variable (Y) namely Profit Management, while the remaining 95% is influenced by other variables outside the Income Tax 29 variable and Deferred Tax Liabilities.