Faktor Determinasi Income Smoothing dengan Tarif Pajak Efektif sebagai Variable Mediasi

Income Smoothing (IS) is one of the earnings management carried out by company to demonstrate management's ability generate profits for external parties. The purpose this study was determine effect Return on Equity (ROE), Debt Total Assets (DTA), and Current Ratio (CR) IS with effective tax rate as a mediating variable. expected influence relationship between ROE, DTA, CR IC. amount paid directly proportional increase in profits. object research all companies engaged mining sector that are Indonesia Stock Exchange (IDX) analysis period 2019 2022 financial reporting years. number meet criteria 20 companies. data technique uses Partial Least Square (PLS) method WarpPLS 8.0 application. Based results analysis, rates have positive IS. ROE has no negative rate. DTA This also shows can mediate IS, so taxes cannot found CR, affect 6%.