Pengaruh Financial Distress, Perencanaan Pajak, Aset Pajak Tangguhan, Liabili…

ABSTRACT This study aims to determine the effect of financial distress, tax planning, deferred tax assets, deferred tax liabilities, and deferred tax expenses on earnings management. The study population consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023, totaling 228 companies. The sample criteria used in this study are as follows:…