The Effect of Tax Planning and Deferred Tax Expense on Earnings Management with Firm Size as a Moderating Variable in Mining Companies Listed on the Indonesia Stock Exchange
Keywords:
tax planning, deferred tax expense, earnings management, firm size, moderation
Abstract
This study examines the effects of tax planning and deferred tax expense on earnings management and the moderating role of firm size in mining companies listed on the Indonesia Stock Exchange during 2021–2025. It addresses inconsistent findings in earlier research by considering firm size within the mining sector. A quantitative associative approach uses secondary data from audited annual financial statements. Purposive sampling selects 24 companies from a population of 52, producing 120 observations in a balanced panel. Data are analyzed using random-effects panel regression and Moderated Regression Analysis with EViews 12. Earnings management is measured using discretionary accruals from the modified Jones model. The results show a positive and significant tax-planning coefficient and a negative and significant deferred-tax-expense coefficient. Firm size does not significantly moderate the effect of tax planning, but strengthens the deferred-tax-expense relationship under the study’s hypothesis-testing criterion. The reported adjusted R-squared is 0.522181, corresponding to 52.2181% of earnings-management variation. These findings contribute empirical evidence on the different roles of firm size in tax-related earnings management and emphasize the relevance of temporary differences and transaction complexity in mining companies.
References
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Basuki, A. T. (2021). Analisis data panel dalam penelitian ekonomi & bisnis. Danisa Media.
CNBC Indonesia. (2024, March 5). Laba PTBA turun 51% ke Rp6,1 T di 2023, kenapa?. https://www.cnbcindonesia.com/market/20240305150120-17-519804/laba-ptba-turun-51-ke-rp-61-t-di-2023-kenapa
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting earnings management. The Accounting Review, 70(2), 193–225. https://www.jstor.org/stable/248303
Devitasari, L. (2022). Pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba. Journal of Tax and Business, 3(1), 12–23. https://doi.org/10.55336/jpb.v3i1.41
Firdaus, N. A., & Maryanti, E. (2024). Tax planning, profitability, and good corporate governance on earnings management with company size as a moderating variable. Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik, 19(2), 305–328. https://doi.org/10.25105/jipak.v19i2.20310
Ghozali, I., & Ratmono, D. (2017). Analisis multivariat dan ekonometrika: Teori, konsep, dan aplikasi dengan EViews 10 (2nd ed.). Badan Penerbit Universitas Diponegoro.
Görlitz, A., & Dobler, M. (2023). Financial accounting for deferred taxes: A systematic review of empirical evidence. Management Review Quarterly, 73, 113–165. https://doi.org/10.1007/s11301-021-00233-w
Gulo, M. M., & Mappadang, A. (2022). Pengaruh beban pajak tangguhan, aset pajak tangguhan dan perencanaan pajak terhadap manajemen laba. Ultima Accounting: Jurnal Ilmu Akuntansi, 14(1), 162–175. https://doi.org/10.31937/akuntansi.v14i1.2627
Gultom, E. F., & Marpaung, E. I. (2025). Pengaruh beban pajak tangguhan dan perencanaan pajak terhadap manajemen laba. Jurnal Akuntansi, Keuangan, Pajak dan Informasi, 5(1), 35–51. https://journal.moestopo.ac.id/index.php/jakpi/article/view/5091
Hutauruk, M. R., Riyanto, A., & Putri, G. U. (2022). The factors impact on earnings management on Indonesia mining company. Jurnal Akuntansi, 26(3), 443–463. https://doi.org/10.24912/ja.v26i3.1067
Ikatan Akuntan Indonesia. (2024). Standar Akuntansi Keuangan Indonesia: PSAK 212 Pajak Penghasilan.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Josepha, A., & Mutmainah, S. (2024). Analisis perbedaan praktik manajemen laba dan relevansi nilai laba perusahaan manufaktur sebelum dan selama pandemi COVID-19. Diponegoro Journal of Accounting, 13(4), 1–11. https://ejournal3.undip.ac.id/index.php/accounting/article/view/47831
Kompas.com. (2024, April 2). Di DPR, PT Timah ungkap alasan merugi Rp450 miliar. https://nasional.kompas.com/read/2024/04/02/22480771/di-dpr-pt-timah-ungkap-alasan-merugi-rp-450-miliar
Leba, D., Selvia, D., Oktaviani, N. L., Yorinda, V. E., Wahyuningtyas, V., & Solehsi, D. A. (2024). Pengaruh ukuran perusahaan terhadap manajemen laba. Jurnal Media Akademik (JMA), 2(1), 478–485. https://doi.org/10.62281/v2i1.69
Matalauni, Y. G., Tuli, H., & Wuryandini, A. R. (2024). The influence of profitability and tax planning on earnings management with company size as a moderating variable. Wiga: Jurnal Penelitian Ilmu Ekonomi, 14(1), 36–48. https://doi.org/10.30741/wiga.v14i1.1006
Nofrivul, Amran, E. F., & Firmanola, W. (2023). Does tax planning and deferred tax expense affect earnings management? Accounting Analysis Journal, 11(3), 176–185. https://doi.org/10.15294/aaj.v11i3.61002
Nurulita, S., & Utami, T. (2024). Pengaruh perencanaan pajak, beban pajak tangguhan, dan financial distress terhadap manajemen laba. AKUA: Jurnal Akuntansi dan Keuangan, 3(1), 1–11. https://doi.org/10.54259/akua.v3i1.2074
Phillips, J. D., Pincus, M., & Rego, S. O. (2003). Earnings management: New evidence based on deferred tax expense. The Accounting Review, 78(2), 491–521. https://doi.org/10.2308/accr.2003.78.2.491
Rachmany, H., & Tajudin, T. (2022). The effect of deferred tax expense on earnings management: Empirical study on PT. Matahari Department Store, Tbk listed on the Indonesia Stock Exchange in 2015 to 2019. Journal of Tax and Business, 3(1), 1–11. https://doi.org/10.55336/jpb.v3i1.40
Rahadi, D. R., & Farid, M. M. (2021). Monograf: Analisis variabel moderating. CV. Lentera Ilmu Mandiri.
Ramadhani, F. A., & Haryati, T. (2023). Pengaruh tax planning, beban pajak tangguhan, ukuran perusahaan dan corporate social responsibility terhadap manajemen laba. Journal of Management and Business (JOMB), 5(2), 1504–1516. https://doi.org/10.31539/jomb.v5i2.7526
Sholikah, O., Mulyani, S., & Ashsifa, I. (2024). Pengaruh beban pajak tangguhan, profitabilitas, leverage, dan perencanaan pajak terhadap manajemen laba (Studi empiris pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2017–2021). Jurnal Akuntansi AKUNESA, 12(2), 100–114. https://doi.org/10.26740/akunesa.v12n2.p100-114
Simanjuntak, R., & Hutabarat, F. (2022). Pengaruh deferred tax asset, deferred tax liabilities dan tingkat hutang terhadap manajemen laba. JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), 8(1), 47–58. https://doi.org/10.35870/jemsi.v8i1.659
Simbolon, G. P. E., & Sudjiman, L. S. (2022). Pengaruh tax planning terhadap manajemen laba pada perusahaan manufaktur sub-sektor makanan dan minuman di Bursa Efek Indonesia tahun 2019–2021. Journal Scientific of Mandalika (JSM), 3(9), 5–13. https://doi.org/10.36312/vol3iss9pp5-13
Sitorus, G. F. Z., & Machdar, N. M. (2025). Determinan manajemen laba pada perusahaan properti dan real estat yang terdaftar di BEI. Jurnal Penelitian Ilmiah Multidisipliner, 1(03), 1413–1418. https://ojs.ruangpublikasi.com/index.php/jpim/article/view/549
Sugiyono. (2023). Metode penelitian kuantitatif, kualitatif, dan R&D (5th ed.). Alfabeta.
Suphira, Z., Lusiana, & Crefioza, O. (2025). Manajemen laba melalui ukuran perusahaan sebagai variabel moderasi: Beban pajak tangguhan, aset pajak tangguhan, dan tax planning (Studi kasus perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019–2023). Interdisciplinary Journal of Computer Science, Business Economics, and Education Studies, 2(1), 546–555. https://journal-icesb.org/index.php/icesb/article/view/160
Utami, A. T., & Ambarita, D. (2023). Pengaruh perencanaan pajak terhadap manajemen laba dengan ukuran perusahaan sebagai variabel moderasi (Studi empiris pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017–2021). Jurnal Pajak Vokasi (JUPASI), 4(2), 24–33. https://doi.org/10.31334/jupasi.v4i2.2586
Wati, A., Darlis, E., & Susilatri. (2023). Perencanaan pajak, aset pajak tangguhan, beban pajak tangguhan, leverage, dan ukuran perusahaan terhadap manajemen laba. Jurnal Kajian Akuntansi dan Auditing, 19(2), 121–134. https://doi.org/10.37301/jkaa.v19i2.113
Watts, R. L., & Zimmerman, J. L. (1990). Positive accounting theory: A ten year perspective. The Accounting Review, 65(1), 131–156.
World Bank. (2024). Commodity markets outlook: October 2024. World Bank.
Published
2026-10-02
How to Cite
Da Cunha, F. S., Demu, Y., & Indah Mutiara. (2026). The Effect of Tax Planning and Deferred Tax Expense on Earnings Management with Firm Size as a Moderating Variable in Mining Companies Listed on the Indonesia Stock Exchange. International Journal of Economics, Business and Innovation Research, 5(05), 5612-5630. https://doi.org/10.63922/ijebir.v5i05.6766
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