Determinants of Earnings Management Viewpoint of Tax Planning, Deferred Tax Expense and Deferred Tax Assets

Abstract

Abstrak: Previous research or relevant research is very important in a research or
scientific article. Previous or relevant research serves to strengthen the theory and
phenomenon of the relationship or influence between variables. This article
analyzes the factors that influence earnings management, namely tax planning,
deferred tax expense, and deferred tax assets, a literature review study on tax
accounting. The purpose of writing this article is to build a hypothesis of the
influence between variables to be used in further research. The results of this
literature review article are: 1) tax planning affects earnings management; 2)
deferred tax expense affects earnings management; and 3) deferred tax assets affect
earnings management.