ANALISIS DETERMINAN INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR: PERAN PERPAJAKAN DAN TATA KELOLA PERUSAHAAN

Abstract

Income smoothing remains an important issue in accounting research because it is closely related to management efforts to maintain earnings stability reported to stakeholders. Differences in interests between management and shareholders may encourage actions that influence the presentation of financial information. This study aims to analyze the determinants of income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange. The independent variables include deferred tax expense, profitability, firm size, and corporate governance effectiveness. This study employs a quantitative approach using secondary data obtained from annual financial statements of manufacturing companies. Logistic regression analysis is used to examine the effect of each variable on the likelihood of income smoothing practices. The findings are expected to provide empirical evidence regarding the determinants of income smoothing and serve as a reference for investors, regulators, and management in improving the quality of corporate financial reporting.

Keywords: income smoothing, deferred tax expense, profitability, firm size, corporate governance.