Pengaruh Perencanaan Pajak, Beban Kini dan Beban Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Non Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022

This research was conducted with the aim to determine the effect of tax planning, current tax expense and deferred tax expense on earnings management. The research population is non-manufacturing companies in the property, real estate and infrastructure sectors listed on the Indonesia Stock Exchange in 2018-2022. The samples tested in this study were 13 companies with a total of 65 samples using the purposive sampling method. Quantitative method. In the research that has been done, it shows the results that the t test in variable X1 produces a significance value of 0.737, which means it is greater than the significance requirement, namely α =
5% or 0.05 so it can be concluded that tax planning has a positive effect on earnings management, while in variable X2 i.e. current tax expense produces a significance value of 0.000, which means it is smaller than the significance requirement, namely α = 5% or 0.05 so that it can be concluded that current tax expense has a significant effect on earnings management, and in variable X3, namely deferred tax expense, it produces a significance value 0.009 which means it is smaller than the significance requirement, namely α = 5% or 0.05 so it can be concluded that the current tax burden has a significant effect on earnings management.