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Mr. Reza Bagus Fahrudin
Universitas Brawijaya
Decision Sciences, Operations Research & Management

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Earnings Management in Response to Corporate Income Tax Rate Reduction 2008 Reza Bagus Fahrudin, Mr.
Jurnal Ilmiah Administrasi Publik Vol 13, No 2 (2012): Jurnal Ilmiah Administrasi Publik
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9874/fia-ub.v13i2.280

Abstract

This study investigatesthe extent of reactions of listed firms in Indonesia to corporate income tax rate reduction(CITRR) in 2008, whether they do earnings management by deferring their incomes in order to minimize corporate income tax expenses. This study is a replication ofthe model by Guenther (1994) and focuses on current accruals. The results show statistically that firm’s managements do not do much earnings management to minimize income tax expenses, although the number of firms that have negative current accruals increased in 2008. This finding suggests that CITRR policy is good for the Government of Indonesia (GOI)in the sense thatthe state revenues do not decline and firms save their tax expenses.
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