Pengaruh Ukuran Perusahaan, Leverage, Beban Pajak Tangguhan, Beban Pajak Kini…

ABSTRACT This study aims to examine: the effect of company size, leverage, deferred tax expense, current tax expenses and the effect of management compensation on earnings management. The population in this study are all infrastructure companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample was determined using the perposive sampling method and obtained a sam…