Jurnal Akuntansi
vol. 12 no. 1 April 2012

DAMPAK PERUBAHAN TARIF PAJAK PENGHASILAN BADAN TERHADAP PERILAKU MANAJEMEN LABA

Oktavia . (Unknown)

Article Info

Publish Date
20 Nov 2013

Abstract

. This study aims to examine whether companies that earn profits will make earnings management in response to corporate tax rate changes. In addition, this study will also examine whether earnings management is based on tax incentives or non-tax incentives. This study includes 120 samples of profit firms in manufacturing sector between period 2009 – 2010. The result of this study proves that: (1) Profit firms make earnings management in order to respond the corporate tax changes; (2) earnings management performed by profit firms is influenced by tax incentives and non-tax incentives; and (3) non-tax incentive that influenced earnings management is debt. Keyword: income tax, corporate tax rate changes, and earnings management.

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Journal Info
Jurnal Akuntansi
Website

Abbrev

akun

Publisher

Universitas Kristen Krida Wacana

Subject

Economics, Econometrics & Finance Education

Description

Jurnal Akuntansi merupakan jurnal yang dikelola oleh Program Studi Akuntansi Ukrida yang diterbitkan sejak 1 Mei 2001 dengan nama Jurnal Akuntansi Krida Wacana dengan terbit tiga kali setahun pada Januari, Mei dan September. Pada 1 Januari 2004, nama Jurnal Akuntansi Krida Wacana diganti menjadi ...