PENGARUH PERENCANAAN PAJAK DAN SALES GROWTH TERHADAP MANAJEMEN LABA

MANAJEMEN LABA

Abstract

This study aims to analyze the effect of tax planning and sales growth on earnings management in non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The research uses a quantitative approach and secondary data obtained from annual financial statements. The sample was selected using purposive sampling and resulted in 24 companies with 120 firm-year observations. Data were analyzed using panel data regression with EViews 12, including descriptive statistics, panel model selection, classical assumption tests, multiple linear regression, F-test, t-test, and coefficient of determination. The selected estimation model was the Fixed Effect Model (FEM). The regression results show that tax planning has a negative and statistically significant coefficient of -0.155674 (p = 0.0000), while sales growth has a positive and statistically significant coefficient of 0.064562 (p = 0.0005). Simultaneously, tax planning and sales growth significantly affect earnings management, as indicated by an F-statistic of 45.52828 with a probability of 0.000000. The adjusted R-squared of 0.903425 indicates that 90.34% of the variation in earnings management is explained by the two independent variables.

Keywords: Tax Planning, Sales Growth, Earnings Management