The Effect of Tax Planning, Deferred Tax Expense, Deferred Tax Assets, Dividend Policy, Debt Policy on Profit Management in Infrastructure Sector Companies, as Well as Transportation and Logistics Listed on the IDX for the 2019-2023 Period

The Effect of Tax Planning, Deferred Tax Expense, Deferred Tax Assets, Dividend Policy, Debt Policy on Profit Management in Infrastructure Sector Companies, as Well as Transportation and Logistics Listed on the IDX for the 2019-2023 Period

This study aims to determine tax planning, deferred tax burden, deferred tax assets, dividend policy, and debt policy on earnings management in infrastructure, transportation, and logistics companies listed on the Indonesia Stock Exchange for the period 2019-2023. This study uses secondary data, na...

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Bibliographic Details
Main Authors: Made Meiliana Kurnia Sari, Juan Carlos Pangestu
Format: Article
Language:English
Published: Universitas KH Abdul Chalim, Prodi Ekonomi Syariah 2025-06-01
Series:Indonesian Interdisciplinary Journal of Sharia Economics
Subjects:
Tax Planning, Deferred Tax Expense, Deferred Tax Assets, Dividend Policy, Debt Policy, Earnings Management
Online Access:https://e-journal.uac.ac.id/index.php/iijse/article/view/6585
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