PENGARUH KOMITE AUDIT DALAM MEMODERASI PERENCANAAN PAJAK, PAJAK TANGGUHAN, DAN UKURAN PERUSAHAAN PADA MANAJEMEN LABA: BUKTI DARI PERUSAHAAN BARANG KONSUMSI (2019-2023)

This study aims to reveal the essence of audit committees in relation to tax planning, deferred tax
expense, and company size on earnings management in consumer goods companies listed on the
Indonesia Stock Exchange during the period 2019-2023. Quantitative measurements were made by
applying structural model equations through WarpPLS V.8.0 analysis on 19 companies that met
Purposive Sampling, with a total of 95 data observations for primary and non-primary consumer
companies from 2019 to 2023. The study found that tax planning, tax expenses, and company size
have a significant negative relationship with corporate earnings management practices, with an RSquare value of 22.6%, indicating the existence of a good earnings management prevention
strategy in the research variable relationship. Tax planning (?=-0.390, p<0.001) suppresses
earnings management, deferred tax expenses (?=-0.290, p<0.001) suppress earnings management,
and company size (?=-0.562, p<0.001) suppresses earnings management. The audit committee
plays an important role in strengthening the relationship between tax planning (?=-0.215,
p<0.001) and company size (?=-0.366, p=0.003) in inhibiting corporate earnings management
tendencies. However, in the case of deferred tax expenses (?=0.559, p<0.001), the audit committee
allows earnings management to occur due to complexities and temporary differences that can
become loopholes for management to commit fraud. This study provides insights into the
comprehensive strengthening of corporate financial reporting oversight to avoid conflicts of
interest between principals and agents, thereby maximizing corporate performance through
corporate governance.