Jurnal Ilmiah Administrasi Publik
Vol 13, No 2 (2012): Jurnal Ilmiah Administrasi Publik

Earnings Management in Response to Corporate Income Tax Rate Reduction 2008

Reza Bagus Fahrudin, Mr. ( Universitas Brawijaya)

Article Info

Publish Date
29 Jun 2013

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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Journal Info
Jurnal Ilmiah Administrasi Publik
Website

Abbrev

JIAP

Publisher

Universitas Brawijaya

Subject

Decision Sciences, Operations Research & Management

Description

Jurnal Ilmiah Administrasi Publik is published two times a year in June and November. This journal contains scientific articles on public administration science written in two languages: Bahasa Indonesia and English. The article is published in form of empirical research, conceptual or theoretical ...