RT Journal Article
A1 Rani Nur Az-zahra Osman
A1 Wiralestari Wiralestari
A1 Ilham  Wahyudi
A1 Enggar Diah Puspa  Arum
T1 The effect of tax planning, deferred tax expense, and earnings management on tax avoidance with corporate governance as a moderating variable
JF Journal of Economics and Business Letters
YR 2026
VO 6
IS 2
SP 18-29
DO 10.55942/jebl.v6i2.1746
AB This study examines the effects of tax planning, deferred tax expenses, and earnings management on tax avoidance, with corporate governance as a moderating variable. The research sample comprises 52 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period, yielding 260 firm-year observation. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) through SmartPLS 4. The findings reveal that tax planning, deferred tax expenses, and earnings management each have a significant positive effect on tax avoidance. Corporate governance effectively moderates (weakens) the relationship between tax planning and tax avoidance and between earnings management and tax avoidance. However, corporate governance does not significantly moderate the effect of deferred tax expenses on tax avoidance. These findings offer theoretical contributions to agency and tax compliance theories in the Indonesian context and provide practical implications for tax authorities, regulators, and corporate management in designing more effective oversight mechanisms to mitigate aggressive tax avoidance practices.
K1 corporate governance, deferred tax expense, earnings management, SEM-PLS, tax avoidance, tax planning
LK https://www.journal.privietlab.org/index.php/JEBL/article/view/1746
ER