THE EFFECT OF DEFERRED TAX BURDEN AND DEFERRED TAX ASSETS ON PROFIT MANAGEMENT WITH THE AGE OF THE COMPANY AS A MODERATION VARIABLE (COMPANIES LISTED ON THE LQ45 INDEX FOR 2017-2021)

Abstract

This study aims to 1) To analyze the effect of deferred tax burden on profit management, 2) To analyze the effect of deferred tax assets on profit management, 3) To analyze the effect of deferred tax burden on profit management with the life of the company, 4) To analyze the effect of deferred tax assets on profit management with the life of the company. This research method is a type of research that uses quantitative with a causality approach. The data collection technique is a documentation method. The data analysis method and hypothesis test use classical assumption testing, multiple regression analysis, partial test, simultaneous test, moderated regression analysis (MRA) analysis, and Coefficient of Determination Analysis. The conclusion of the study is 1) Deferred tax burden has a significant effect on profit management in companies listed on the 2017-2021 LQ45 index. 2) Deferred tax assets have a significant effect on profit management in companies listed on the 2017-2021 LQ45 index. 3) Deferred tax burden has a significant effect on profit management with the company's lifespan as a moderation in companies listed on the 2017-2021 LQ45 index. 4) Deferred tax assets have a significant effect on profit management with the age of the company as a moderation in companies listed on the LQ45 index for 2017-2021.