Optimizing Tax Planning and Deferred Taxes in Implementing Earnings Management

The purpose of this study is to examine the optimization that occurs between tax planning and the use of deferred tax expenses in profit management implementation. Tax Planning (X1) and Deferred Tax Expenses (X2) are the research independent variables, and Profit Management (Y) is the dependent var...

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Bibliographic Details
Main Author: Shandy Cahya Febriana
Format: Article
Language:English
Published: Program Studi Keuangan dan Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia 2023-12-01
Series:Jurnal Ilmu Keuangan dan Perbankan
Online Access:https://ojs.unikom.ac.id/index.php/jika/article/view/11322