PENGARUH PERENCANAAN PAJAK DAN INSENTIF NON PAJAK TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PERUBAHAN TARIF PAJAK DI MASA PANDEMI COVID – 19 (Studi Empiris Perusahaan Seluruh Sektor yang Terdaftar di BEI Tahun 2020)

This study aims to examine the effect of Tax Planning and Non-Tax Incentives on Earnings Management moderated by Changes in Tax Rates During the Covid-19 Pandemic. This research is proxied by Tax Planning with Tax Retention Rate (TRR), Non-Tax Incentives are proxied by Earning Pressure (EPRESS), Changes in Tax Rates with Difference in Tax Expense (CiTR), and Earnings Management is proxied by Discretionary Accrual (DAC). The population used in this study are all companies listed on the Indonesia Stock Exchange in 2020 with a sampling technique using the purposive sampling method. The results of this study indicate that tax planning and non-tax incentives have no effect on earnings management, the moderating variable of changes in tax rates does not strengthen the effect of tax planning on earnings management. Changes in tax rates as moderation can strengthen the effect of non-tax incentives on earnings management.