PENGARUH PERENCANAAN PAJAK DAN PROFITABILITAS TERHADAP MANAJEMEN LABA (Studi empiris pada perusahaan sektor Transportasi yang Terdaftar di BEI periode 2015-2019)

This study aims to obtain empirical evidence about tax planning and profitability on earnings management. The variables studied in this study consisted of independent variables and dependent variables. This study uses data from transportation companies listed on the IDX from 2015-2019. The sampling method used in this study is the Purposive Sampling Method. Tax Planning, Profitability and Earnings Management data are collected from the annual report. The data were then analyzed using multiple regression analysis. The results of this study indicate that Tax Planning has no effect on Earnings Management and Profitability has a significant effect on Earnings Management in the partial test. Meanwhile, Tax Planning and Profitability have an effect on Earnings Management simultaneously.Keywords: Earnings Management, Tax Planning, Profitabilit