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THE EFFECT OF DEFFERED TAX BURDEN, BONUS COMPENSATION, AND DEBT AGREEMENTS ON PROFIT MANAGEMENT (EMPIRICAL STUDY ON FOOD AND BEVERAGE SUB-SECTOR MANUFACTURING COMPANIES LISTED ON THE IDX IN 2018–2021)

Abstract

This investigation makes use of the variable effects of bonus pay, debt agreements, and deferred tax burden on profit management. These four factors were chosen because there were discrepancies in earlier studies, or what is known as a research gap. The goal of the study is to ascertain the impact of deferred tax burden, bonus remuneration, and debt agreements on the management of profits for manufacturing companies in the food and beverage subsector listed on the IDX in 2018–2021. 30 businesses were utilized as the sample population in this investigation. In order to estimate the value of the dependent variable that is impacted by independent variables, this study used multiple linear regression analysis technique in data processing. (1) Deferred tax burden has a detrimental impact on profit management, according to the research results. (2) Bonus payments have a negative impact on profit management. (3) Debt agreements have a good impact on managing profits.