Work

The Effect Of Tax Planning, Profitability, Liquidity, And Company Size On Earnings Management With Tax Rate Reduction As A Moderator (In Building Construction Companies Listed On The Indonesia Stock Exchange For The 2019–2023 Period)

Year: 2025

Type: article

Abstract: This study examines the influence of tax planning, profitability, liquidity, and company size on earnings management, with tax rate reduction as a moderating variable. The research focuses on construction companies listed on the Indonesia Stock Exchange from 2019 to 2023. The findings indicate that while tax planning does not significantly affect earnings management, profitability and liquidity play crucial roles in influencing profit management practices. Additionally, tax rate reductions enhance the effects of profitability and liquidity on earnings management. The results emphasize the need for improved corporate governance to prevent profit manipulation and ensure compliance with fiscal regulations.

Source: Journal Research of Social Science Economics and Management

DOI: 10.59141/jrssem.v4i12.912

Authors: Muhammad Ziddan Rahman Rahman, Imas Kismanah

Institution: Universitas Muhammadiyah Tangerang

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4412478119

FWCI:

Cites:

Cited by:

Related to: 10