Pengaruh Aset Pajak Tangguhan, Perencanaan Pajak, dan Leverage Terhadap Manajemen Laba Pada Sektor Industri Barang Konsumsi di BEI Tahun 2017-2020

This study aims to examine how the effect of Deferred Tax Assets, Tax Planning and Leverage on Earnings Management partially or simultaneously. This study uses secondary data in the form of financial statements obtained from the Indonesia Stock Exchange website. This research method uses quantitative research methods with data processing using Excel and SPSS 25 program. The results of this study are (1) Deferred Tax Assets have a positive and insignificant effect on Earnings Management; (2) Tax Planning has a positive and insignificant effect on Earnings Management; (3) Leverage has a negative and significant effect on Earnings Management; (4) Deferred tax assets, Tax Planning, and Leverage together affect Earnings Management with a coefficient of determination of 17.8%.