TAX PLANNING AND LIQUIDY IMPACT ON EARNINGS MANAGEMENT : THE MODERATING ROLE OF FIRM SIZE
Keywords:
Earnings Management, Tax Planning, Liquidity, Firm Size
Abstract
This study explores how tax planning and liquidity relate to earnings management and whether firm size strengthens or weakens these relationships. Managers may be encouraged to use discretion in financial reporting due to conflicting interests with shareholders, which may result in earning management techniques. This research adopts a quantitative technique to investigate secondary data from enterprises in the raw materials sector that were listed on the Indonesia Stock Exchange (IDX) in 2018-2024. 32 of the 114 firms in the population met the sample criteria, resulting in 224 firm-year observations. The hypotheses were assessed using panel data regression, and the Chow, Hausman, and Lagrange Multiplier (LM) tests were used to choose a model. The results indicate that the random effect model is the most appropriate for the investigation. According to empirical studies, tax planning affects earnings management, but liquidity does not. Furthermore, whereas firm size does not attenuate the link between liquidity and earning management, it does strengthen the relationship between tax planning and earnings management. . The implications of this study suggest that understanding tax planning strategies and firm size is important for stakeholders in assessing the quality of reported earnings. These findings are expected to be useful for regulators, investors, and company management in improving the transparency and quality of financial reporting.
References
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Ali, U. (2015). Impact of Firm Size on Earnings Management ; A Study of Textile Sector of Pakistan. European Journal of Business and Management, 7(28), 47–56.
Anggini, T., & Sopian, D. (2025). Pengaruh Perencanaan Pajak, Profitabilitas, Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Sektor Perindustrian Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023. Jurnal Maneksi, 14(2), 418–427. https://doi.org/10.31959/jm.v14i2.2999
Anwar, R., Maryati, T., & Nurfadila, N. (2022). Tax Planning , Deferred Tax Expense and Deferred Tax Assets on Earnings Management. Advances in Taxation Research, 1(1), 39–51.
Bunyamin, B., Nursari, F., & Wiyarni, W. (2023). The Effect of Tax Planning and Company Size on Earning Management (Study on Pharmaceutical Subsector Companies on the Indonesia Stock Exchange). International Journal of Scientific Research and Management, 11(02), 4582–4592. https://doi.org/10.18535/ijsrm/v11i02.em07
Cahyani, G. A. P., & Wirawati, N. G. P. (2019). Pengaruh Likuiditas , Kebijakan Dividen , Profitabilitas , dan Ukuran Perusahaan pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana, 27(2), 1263–1289.
Chen, Y., Rhee, S. G., Veeraraghavan, M., & Zolotoy, L. (2015). Stock liquidity and managerial short-termism. Journal of Banking and Finance, 60(July), 44–59. https://doi.org/10.1016/j.jbankfin.2015.07.007
Dani, H., & Yanti, L. D. (2025). Pengaruh Profitabilitas , Likuiditas , Leverage , dan Ukuran Perusahaan pada Penghindaran Pajak Perusahaan. ECo-Fin: Economics and Financial, 7(3), 1715–1727. https://doi.org/10.32877/ef.v7i3.3141
Dewi, R. E., Nuraina, E., & Amah, N. (2017). Pengaruh Tax Planning dan Ukuiran Perusahaan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Property Yang Terdaftar Di Bursa Efek Indonesia(). The 9th FIPA: Forum Ilmiah Pendidikan Akuntansi-Universitas PGRI Madiun, 5(1), 854–882.
Farida, A. L., & Sugesti, P. F. (2023). Determinant of Earnings Management: Financial Distress, Tax Planning, Audit Quality, and Public Accountant Firm Size. Journal of Accounting and Strategis Finance, 6(1), 1–15.
Felicia, F., & Natalylova, K. (2022). Pengaruh profitabilitas, likuiditas, leverage, dan faktor lainnya terhadap manajemen laba. Jurnal Akuntansi TSM, 2(3), 185–198.
Imawan, A., & Mas’adah, N. (2025). Pengaruh Perencanan Pajak, Profitabilitas dan Beban Pajak Tangguhan Terhadap Manajemen Laba. JAKUMA: Jurnal Akuntansi Dan Manajemen Keuangan, 6(2), 311–319. https://doi.org/10.55336/jpb.v3i1.41
Indrati, M., & Magfiroh, F. (2023). The Effect of Net Profit Margin , Debt Equity Ratio , and Tax Planning on Earnings Management. International Journal of Multidiscilinary Research and Analysis, 06(05), 1933–1942. https://doi.org/10.47191/ijmra/v6-i5-14
Jatmiko, M. S., & Miswanto, M. (2025). Analysis of the Effect of Liquidity , Income Tax Expense , and Leverage on Profitability. Asean International Journal of Business, 4(2), 223–239.
Kennedy, P. S., Franstitus, T. F., & Tobing, E. G. M. (2023). The Effect of Tax Planning on Earnings Management. Asia Pacific Fraud Journal, 8(2), 311–326. https://doi.org/10.21532/apfjournal.v8i2.298
Khoirunnisa, L. N., Ilmiani, A., & Prasetiani, T. R. (2025). The influence of profitability , liquidity , company size , and corporate social responsibility on earnings management with institutional ownership as a moderating variable. Business, Accounting, and Knowledge Journal, 2(1), 1–14.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures $. Journal of Accounting and Economics, 39, 163–197. https://doi.org/10.1016/j.jacceco.2004.11.002
Levia, C. M., & Wahyudi, I. (2025). The Influence of Tax Planning , Profitability , And Costs Operations For Earning Management. Best Journal of Administration and Management (BEJAM), 3(3), 156–169.
Liman, C., & Sambuaga, E. A. (2025). The Impact of Tax Planning and Deferred Tax Expenses on Earnings Management : Moderation by COVID-19. Jurnal Bisnis Dan Kewirausahaan (Journal of Business and Entrepreneurship, 13(1), 64–73.
Lovelytan, F., Novia, N., & Sonia, S. (2025). Earnings Management Analysis of Basic Materials Firms Listed on the Indonesian Stock Exchange ( 2021-2023 ) with Firm Size as a Moderating Variable. Jurnal Manajemen Dan Kewirausahaan, 10(1), 38–52.
Moghaddam, A., & Abbaspour, N. (2017). The Effect of Leverage and Liquidity Ratios on Earnings Management and Capital of Banks Listed on the Tehran Stock Exchange. 7(4), 99–107.
Muiz, E., & Ningsih, H. (2018). Pengaruh Perencanaan Pajak, Kepemilikan Manajerial Dan Ukuran Perusahaan Terhadap Praktik Manajemen Laba. Jurnal Ekobis : Ekonomi Bisnis & Manajemen, 8(2), 102–116. https://doi.org/10.37932/j.e.v8i2.40
Nafiah, S., Syafriani, S., & Suryawati, C. (2025). The Impact of Universal Health Coverage ( UHC ) Implementation on Access and Quality of Primary Health Care in Indonesia : A Scoping Review of Policy and System Transformation ( 2015 – 2025 ). Journal of Education, Science and Engineering, 29–47.
Nugroho, R., & Abbas, D. S. (2022). Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. SNISTEK 4, 428–435.
Nurkholifah, M., Azis, A. D., & Prasetia, A. (2025). Pengaruh Perencanaan Pajak dann Leverage Terhadap Manajemen Laba Dengan Profitabilitas Sebagai Variabel Moderasi. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(3). http://ejournal-s1.undip.ac.id/index.php/accounting
Okafor, T. G., Ezeagba, C. E., & Innocent, O. (2018). Effect of Earnings Manaement on Performance of Corp[orate Organisation in Nigeria. International Journal of Business Management and Economic Review, 1(03), 88–101.
Pamungkas, P. A., Firmansyah, A., Qadri, R. A., Dinarjito, A., & Arfiansyah, Z. (2021). The Role of Integrated Reporting in Emerging Market : Earnings Quality and Debt Maturity. XXV(03), 380–399.
Paramitha, D. K., & Idayati, F. (2020). Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan Terhadap Manajemen Laba. Jurnal Ilmu Dan Riset Akuntansi, 9(2), 1–18.
Pradipta, A., & Susanto, Y. K. (2019). Firm Value, Firm Size and Income Smoothing. GATR Journal of Finance and Banking Review, 4(1), 01–07. https://doi.org/10.35609/jfbr.2019.4.1(1)
Pratiwi, F. G., Saputra, D. F. H., Purwantoro, P., & Isthika, W. (2025). PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA SEKTOR ENERGI TAHUN 2020-2023. JIMEA | Jurnal Ilmiah MEA ( Manajemen , Ekonomi , Dan Akuntansi ), 9(2), 80–95.
Putra, A. N. D. A., & Lestari, P. V. (2016). Pengaruh Kebijakan Dividen, Likuiditas, Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Unud, E-Jurnal Manajemen, 5(7), 4044–4070.
Putri, I. D., & Kadarusman, K. (2021). The Effect of Tax Planning on Earnings Management With Firm Size As Moderatin Variable. IE; Jurnal Inspirasi Ekonomi, 3(3), 1–7.
Rosalita, A. (2021). Pengaruh Profitabilitas , Leverage , Likuiditas , dan Corporate Governance Terhadap Manajemen Laba pada Perusahaan Go Public yang Terdaftar di CGPI Tahun 2011-2017. AKUNESA: Jurnal Akuntansi Unesa, 9(3).
Santana, D. K. W., & Wirakusuma, M. G. (2016). Pengaruh Perencanaan Pajak, Kepemilikan Manajerial, dan Ukuran Perusahaan Terhadap Praktek Manajemen Laba. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1555–1583.
Sari, A. N., Mahwiyah, M., & Maulana, I. (2025). The Influence of Tax Planning and Tax Avoidance on Firm Value ( Evidence from the Manufacturing Sector in Indonesia ). Jurnal Multidisiplin Sahombu, 5(05), 1305–1316. https://doi.org/10.58471/jms.v5i05
Sari, I. P., Trisnawati, E., & Firmansyah, A. (2023). PENGUNGKAPAN TATA KELOLA PERUSAHAAN , PERAN MODERASI PENGHINDARAN PAJAK. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 18(1), 87–110.
Sihombing, N., PA, E. D., & Gowon, M. (2020). Pengaruh Tax Planning dan Profitabilitas Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderating Pada Perusahaan Terdaftar Di Bursa Efek Indonesia Periode 2013-2018. Jurnal Akuntansi Dan Keuangan Universitas Jambi, 5(1), 45–58.
Soraya, D., Ikhsan, A., & Maipita, I. (2023). The Effect of Deferred Tax Expenses , Tax Planning , and Company Size on Earnings Management. AISTEEL. https://doi.org/10.4108/eai.19-9-2023.2340508
Suheri, T. R. R., Fitriyani, D., & Setiawan, D. (2020). ANALISIS PENGARUH BEBAN PAJAK KINI , ASET PAJAK TANGGUHAN , DISCRETION ACCRUAL , DAN TAX PLANNING TERHADAP MANAJEMEN LABA. Jurnal Manajemen Terapan Dan Keuangan (Mankeu), 9(03), 157–171.
Syaputra, R., & Yurniwati. (2022). The Influence of Profitability, Liquidity, Leverage and Company Size on Earnings Management. Jurnal Ekobistek, 11(2), 79–85. https://doi.org/10.35134/ekobistek.v11i2.316
Tjahyadi, L., & Marpaung, E. I. (2023). Perngaruh Manajemen Laba dan Kepemilikan Institusional Terhadap Kinerja Organisasi. JIMEA | Jurnal Ilmiah MEA ( Manajemen , Ekonomi , Dan Akuntansi ), 7(3), 1–14.
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.
Wahyuningtyas, J. R., & Fitria, A. (2023). PENGARUH PROFITABILITAS , LIKUIDITAS TERHADAP NILAI INTERVENING. Jurnal Ilmu Dan Riset Akuntansi, 12(7), 1–22.
Alfianti, A., & Yulazri, Y. (2023). Pengaruh Likuiditas, Ukuran Perusahaan, Leverage, dan Profitabilitas Terhadap Manajemen Laba. Syntax Literate: Jurnal Ilmiah Indonesia, 8(12).
Ali, U. (2015). Impact of Firm Size on Earnings Management ; A Study of Textile Sector of Pakistan. European Journal of Business and Management, 7(28), 47–56.
Anggini, T., & Sopian, D. (2025). Pengaruh Perencanaan Pajak, Profitabilitas, Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Sektor Perindustrian Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023. Jurnal Maneksi, 14(2), 418–427. https://doi.org/10.31959/jm.v14i2.2999
Anwar, R., Maryati, T., & Nurfadila, N. (2022). Tax Planning , Deferred Tax Expense and Deferred Tax Assets on Earnings Management. Advances in Taxation Research, 1(1), 39–51.
Bunyamin, B., Nursari, F., & Wiyarni, W. (2023). The Effect of Tax Planning and Company Size on Earning Management (Study on Pharmaceutical Subsector Companies on the Indonesia Stock Exchange). International Journal of Scientific Research and Management, 11(02), 4582–4592. https://doi.org/10.18535/ijsrm/v11i02.em07
Cahyani, G. A. P., & Wirawati, N. G. P. (2019). Pengaruh Likuiditas , Kebijakan Dividen , Profitabilitas , dan Ukuran Perusahaan pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana, 27(2), 1263–1289.
Chen, Y., Rhee, S. G., Veeraraghavan, M., & Zolotoy, L. (2015). Stock liquidity and managerial short-termism. Journal of Banking and Finance, 60(July), 44–59. https://doi.org/10.1016/j.jbankfin.2015.07.007
Dani, H., & Yanti, L. D. (2025). Pengaruh Profitabilitas , Likuiditas , Leverage , dan Ukuran Perusahaan pada Penghindaran Pajak Perusahaan. ECo-Fin: Economics and Financial, 7(3), 1715–1727. https://doi.org/10.32877/ef.v7i3.3141
Dewi, R. E., Nuraina, E., & Amah, N. (2017). Pengaruh Tax Planning dan Ukuiran Perusahaan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Property Yang Terdaftar Di Bursa Efek Indonesia(). The 9th FIPA: Forum Ilmiah Pendidikan Akuntansi-Universitas PGRI Madiun, 5(1), 854–882.
Farida, A. L., & Sugesti, P. F. (2023). Determinant of Earnings Management: Financial Distress, Tax Planning, Audit Quality, and Public Accountant Firm Size. Journal of Accounting and Strategis Finance, 6(1), 1–15.
Felicia, F., & Natalylova, K. (2022). Pengaruh profitabilitas, likuiditas, leverage, dan faktor lainnya terhadap manajemen laba. Jurnal Akuntansi TSM, 2(3), 185–198.
Imawan, A., & Mas’adah, N. (2025). Pengaruh Perencanan Pajak, Profitabilitas dan Beban Pajak Tangguhan Terhadap Manajemen Laba. JAKUMA: Jurnal Akuntansi Dan Manajemen Keuangan, 6(2), 311–319. https://doi.org/10.55336/jpb.v3i1.41
Indrati, M., & Magfiroh, F. (2023). The Effect of Net Profit Margin , Debt Equity Ratio , and Tax Planning on Earnings Management. International Journal of Multidiscilinary Research and Analysis, 06(05), 1933–1942. https://doi.org/10.47191/ijmra/v6-i5-14
Jatmiko, M. S., & Miswanto, M. (2025). Analysis of the Effect of Liquidity , Income Tax Expense , and Leverage on Profitability. Asean International Journal of Business, 4(2), 223–239.
Kennedy, P. S., Franstitus, T. F., & Tobing, E. G. M. (2023). The Effect of Tax Planning on Earnings Management. Asia Pacific Fraud Journal, 8(2), 311–326. https://doi.org/10.21532/apfjournal.v8i2.298
Khoirunnisa, L. N., Ilmiani, A., & Prasetiani, T. R. (2025). The influence of profitability , liquidity , company size , and corporate social responsibility on earnings management with institutional ownership as a moderating variable. Business, Accounting, and Knowledge Journal, 2(1), 1–14.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures $. Journal of Accounting and Economics, 39, 163–197. https://doi.org/10.1016/j.jacceco.2004.11.002
Levia, C. M., & Wahyudi, I. (2025). The Influence of Tax Planning , Profitability , And Costs Operations For Earning Management. Best Journal of Administration and Management (BEJAM), 3(3), 156–169.
Liman, C., & Sambuaga, E. A. (2025). The Impact of Tax Planning and Deferred Tax Expenses on Earnings Management : Moderation by COVID-19. Jurnal Bisnis Dan Kewirausahaan (Journal of Business and Entrepreneurship, 13(1), 64–73.
Lovelytan, F., Novia, N., & Sonia, S. (2025). Earnings Management Analysis of Basic Materials Firms Listed on the Indonesian Stock Exchange ( 2021-2023 ) with Firm Size as a Moderating Variable. Jurnal Manajemen Dan Kewirausahaan, 10(1), 38–52.
Moghaddam, A., & Abbaspour, N. (2017). The Effect of Leverage and Liquidity Ratios on Earnings Management and Capital of Banks Listed on the Tehran Stock Exchange. 7(4), 99–107.
Muiz, E., & Ningsih, H. (2018). Pengaruh Perencanaan Pajak, Kepemilikan Manajerial Dan Ukuran Perusahaan Terhadap Praktik Manajemen Laba. Jurnal Ekobis : Ekonomi Bisnis & Manajemen, 8(2), 102–116. https://doi.org/10.37932/j.e.v8i2.40
Nafiah, S., Syafriani, S., & Suryawati, C. (2025). The Impact of Universal Health Coverage ( UHC ) Implementation on Access and Quality of Primary Health Care in Indonesia : A Scoping Review of Policy and System Transformation ( 2015 – 2025 ). Journal of Education, Science and Engineering, 29–47.
Nugroho, R., & Abbas, D. S. (2022). Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. SNISTEK 4, 428–435.
Nurkholifah, M., Azis, A. D., & Prasetia, A. (2025). Pengaruh Perencanaan Pajak dann Leverage Terhadap Manajemen Laba Dengan Profitabilitas Sebagai Variabel Moderasi. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(3). http://ejournal-s1.undip.ac.id/index.php/accounting
Okafor, T. G., Ezeagba, C. E., & Innocent, O. (2018). Effect of Earnings Manaement on Performance of Corp[orate Organisation in Nigeria. International Journal of Business Management and Economic Review, 1(03), 88–101.
Pamungkas, P. A., Firmansyah, A., Qadri, R. A., Dinarjito, A., & Arfiansyah, Z. (2021). The Role of Integrated Reporting in Emerging Market : Earnings Quality and Debt Maturity. XXV(03), 380–399.
Paramitha, D. K., & Idayati, F. (2020). Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan Terhadap Manajemen Laba. Jurnal Ilmu Dan Riset Akuntansi, 9(2), 1–18.
Pradipta, A., & Susanto, Y. K. (2019). Firm Value, Firm Size and Income Smoothing. GATR Journal of Finance and Banking Review, 4(1), 01–07. https://doi.org/10.35609/jfbr.2019.4.1(1)
Pratiwi, F. G., Saputra, D. F. H., Purwantoro, P., & Isthika, W. (2025). PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA SEKTOR ENERGI TAHUN 2020-2023. JIMEA | Jurnal Ilmiah MEA ( Manajemen , Ekonomi , Dan Akuntansi ), 9(2), 80–95.
Putra, A. N. D. A., & Lestari, P. V. (2016). Pengaruh Kebijakan Dividen, Likuiditas, Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Unud, E-Jurnal Manajemen, 5(7), 4044–4070.
Putri, I. D., & Kadarusman, K. (2021). The Effect of Tax Planning on Earnings Management With Firm Size As Moderatin Variable. IE; Jurnal Inspirasi Ekonomi, 3(3), 1–7.
Rosalita, A. (2021). Pengaruh Profitabilitas , Leverage , Likuiditas , dan Corporate Governance Terhadap Manajemen Laba pada Perusahaan Go Public yang Terdaftar di CGPI Tahun 2011-2017. AKUNESA: Jurnal Akuntansi Unesa, 9(3).
Santana, D. K. W., & Wirakusuma, M. G. (2016). Pengaruh Perencanaan Pajak, Kepemilikan Manajerial, dan Ukuran Perusahaan Terhadap Praktek Manajemen Laba. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1555–1583.
Sari, A. N., Mahwiyah, M., & Maulana, I. (2025). The Influence of Tax Planning and Tax Avoidance on Firm Value ( Evidence from the Manufacturing Sector in Indonesia ). Jurnal Multidisiplin Sahombu, 5(05), 1305–1316. https://doi.org/10.58471/jms.v5i05
Sari, I. P., Trisnawati, E., & Firmansyah, A. (2023). PENGUNGKAPAN TATA KELOLA PERUSAHAAN , PERAN MODERASI PENGHINDARAN PAJAK. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 18(1), 87–110.
Sihombing, N., PA, E. D., & Gowon, M. (2020). Pengaruh Tax Planning dan Profitabilitas Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderating Pada Perusahaan Terdaftar Di Bursa Efek Indonesia Periode 2013-2018. Jurnal Akuntansi Dan Keuangan Universitas Jambi, 5(1), 45–58.
Soraya, D., Ikhsan, A., & Maipita, I. (2023). The Effect of Deferred Tax Expenses , Tax Planning , and Company Size on Earnings Management. AISTEEL. https://doi.org/10.4108/eai.19-9-2023.2340508
Suheri, T. R. R., Fitriyani, D., & Setiawan, D. (2020). ANALISIS PENGARUH BEBAN PAJAK KINI , ASET PAJAK TANGGUHAN , DISCRETION ACCRUAL , DAN TAX PLANNING TERHADAP MANAJEMEN LABA. Jurnal Manajemen Terapan Dan Keuangan (Mankeu), 9(03), 157–171.
Syaputra, R., & Yurniwati. (2022). The Influence of Profitability, Liquidity, Leverage and Company Size on Earnings Management. Jurnal Ekobistek, 11(2), 79–85. https://doi.org/10.35134/ekobistek.v11i2.316
Tjahyadi, L., & Marpaung, E. I. (2023). Perngaruh Manajemen Laba dan Kepemilikan Institusional Terhadap Kinerja Organisasi. JIMEA | Jurnal Ilmiah MEA ( Manajemen , Ekonomi , Dan Akuntansi ), 7(3), 1–14.
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.
Wahyuningtyas, J. R., & Fitria, A. (2023). PENGARUH PROFITABILITAS , LIKUIDITAS TERHADAP NILAI INTERVENING. Jurnal Ilmu Dan Riset Akuntansi, 12(7), 1–22.
Published
2026-05-23
How to Cite
Sasikirana, A. V., Melianawati, M., Azzam, U., & Marpaung, E. (2026). TAX PLANNING AND LIQUIDY IMPACT ON EARNINGS MANAGEMENT : THE MODERATING ROLE OF FIRM SIZE. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 10(2), 159-177. https://doi.org/10.31955/mea.v10i2.7485
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