Tax Management and Deferred Tax Liabilities: Their Impact on Earnings Management

Authors

  • Tutty Nuryati Bhayangkara University of Greater Jakarta, Indonesia
  • Uswatun Khasanah Bhayangkara University of Greater Jakarta, Indonesia

DOI:

https://doi.org/10.38035/gijtm.v4i2.1237

Keywords:

Deferred Tax Liability, Tax Management, Earnings Management

Abstract

This study aims to examine whether tax management and deferred tax liabilities can influence earnings management in companies in the properties & real estate sector listed on the Indonesia Stock Exchange during the 2018–2022 period. The population for this study consists of companies in the properties & real estate sector listed on the Indonesia Stock Exchange during the 2018–2022 period. The technique used to determine the sample in this study was purposive sampling. This study yielded a sample of 90 data points from 18 companies in the property and real estate sector over a 5-year period. The methods used in this study included descriptive statistical analysis, selection of a panel data regression model, testing of classical assumptions, multiple linear regression analysis, and hypothesis testing. The data required for this study consisted of secondary data in the form of financial statements available on the companies’ websites. Data analysis was conducted using Eviews version 13. The results of this study indicate that (1) tax management has a negative effect on earnings management, and (2) deferred tax expenses have a positive effect on earnings management.

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Published

2026-07-23

How to Cite

Nuryati, T., & Khasanah, U. (2026). Tax Management and Deferred Tax Liabilities: Their Impact on Earnings Management. Greenation International Journal of Tourism and Management, 4(2), 326–334. https://doi.org/10.38035/gijtm.v4i2.1237

Issue

Vol. 4 No. 2 (2026): (GIJTM) Greenation International Journal of Tourism and Management (June - August 2026)

Section

Articles

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Copyright (c) 2026 Tutty Nuryati, Uswatun Khasanah

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