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PENGARUH BEBAN PAJAK TANGGUHAN, PROFITABILITAS DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2017-2020

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ABSTRACT THE EFFECT OF DETERMINED TAX LOAD, PROFITABILITY AND TAX PLANNING ON PROFIT MANAGEMENT IN FOOD AND BEVERAGE SUBSECTOR COMPANIESLISTED ON THE IDX FOR THE 2017-2020 PERIOD Arranged by: Andrew Michael Abednego Sinurat Student ID: 1832114 This study aims to examine the effect of deferred tax expense, profitability and tax planning on earnings management. Deferred tax expense is measured by deferred tax expense (BBPT), profitability is measured by return on equity (ROE), tax planning is measured by tax retention rate (TRR) and earnings management is measured by discretionary accruals (DA). This study uses a sample of food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2017-2020 period. The number of food and beverage companies that were used as research samples were 9 companies for 4 years using purposive sampling method. This study uses secondary data from the annual financial statements of food and beverage companies for 2017-2020. The results of the partial analysis show that deferred tax expense has no significant effect on earnings management, profitability has a significant effect on earnings management and tax planning has a significant effect on earnings management. The results simultaneously show that there is a significant influence between deferred tax expense, profitability and tax planning on earnings management. Keywords: Deferred Tax Expense, Profitability, Tax Planning And Earnings Management.