PENGARUH PERUBAHAN TARIF PAJAK BADAN MENURUT UU NO. 36 TAHUN 2008 TERHADAP PRAKTIK MANAJEMEN LABA PERUSAHAAN NON MANUFAKTUR
| Main Authors: | Midiastuty, Pratana Puspa, Eddy, Suranta, Madani, Hatta, Rahmi, Amelia |
|---|---|
| Format: | Proceeding PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2015
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| Subjects: | |
| Online Access: |
http://repository.unib.ac.id/16851/1/Prosiding%20Simposium%20Nasional%20Akuntansi%20XVIII.pdf http://repository.unib.ac.id/16851/ |
Daftar Isi:
- This study aimed to examine earnings management in response to corporate tax rate changes by tax incentives or non-tax incentives. Use earnings management as dependent variable, tax incentives (tax planning and net deferred tax liabilities) and non-tax incentives (earnings pressure, debt, and firm size) as independent variable. The sample were 65 non manufacturing companies listed on Indonesian Stock Exchange from 2008-2010. Methods of data collection used purposive sampling techniques. The data were analized using paired sample t-test and two-related sample t test to know whether non manufacturing companies doing earnings management before and after corporate tax rate changes and multiple regression analysis to know whether non manufacturing companies doing earnings management influenced by tax incentives and/or non-tax incentives in response to corporate tax rate changes. The results shows that non manufacturing companies doing earnings management before and after corporate tax rate changes. Tax planning as tax incentive has positive effect to earnings management, meanwhile net deffered tax liabilities, earnings pressure, debt, and size has no effect to earnings management