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PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019

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ABSTRACT THE EFFECT OF TAX PLANNING AND DEFERRED TAX EXPENSESON INCOME MANAGEMENT IN FOOD AND BEVERAGE SUBSECTOR MANUFACTURING COMPANIESLISTED IN INDONESIA STOCK EXCHANGE 2017-2019 Written by: Sarah BR Panjaitan NIM: 1732018 This study is aimed to analyze the relationship between tax planning and deferred tax expense to earnings management at food and beverage manufacturing company that listed in Indonesia Stock Exchange period 2017-2019. Data technique is done through secondary data. The statistical analysis used is the classical assumption analysis, the hypothesis uses the t test, linear regression analysis, test analysis, and analysis of the coefficient of determination. The number of companies sampled was 15 companies for the 2017-2019 period using the purposive sampling method. Based on the research results, it can be seen that tax planning has no effect on earnings management. Deferred tax expense has no effect on management's earnings. Keywords: Tax Planning, Deferred Tax Expenses, and Profit Management