The Effect of Deferred Tax Expenses, Tax Planning, and Company Size on Earnings Management

Soraya, Dinaria and Ikhsan, Arfan and Maipita, Indra (2020) The Effect of Deferred Tax Expenses, Tax Planning, and Company Size on Earnings Management. In: Proceedings of the 8th Annual International Seminar on Transformative Education and Educational Leadership, AISTEEL 2023, 19 September 2023, Medan, North Sumatera Province, Indonesia.

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Abstract

This research was conducted to determine the effect of deferred tax expense,
tax planning, and company size on earnings management in mining companies listed on
the Indonesian stock exchange for the 2020-2021 period. The population in this study
was 49 companies, the sample technique used was a p

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 16:51
Last Modified: 17 Apr 2026 01:36
URI: http://eprints.eai.eu/id/eprint/45685

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