PRAKTIK MANAJEMEN LABA PERUSAHAAN DALAM MENANGGAPI PENURUNAN TARIF PAJAK SESUAI UU NO. 36 TAHUN 2008
ABSTRACT: This
study aims to determine whether the company will perform earnings management
practices in response to corporate tax rate reduction from 30 percent to 28 percent.
This research also aims to determine whether earnings management practices by
loss firms is similar to profit firms. The results suggest that (1) companies
make earnings management in response to corporate tax rate reduction, (2)
earnings management performed by profit firms is affected by tax incentives
(tax planning and net deferred tax liabilities) and non-tax incentives
(earnings pressure), (3) earnings management performed by loss firm is also
affected by tax incentives (net deferred tax liabilities) and non-tax
incentives (earnings pressure), (4) earnings management performed by sample
companies were not affected by the percentage of total paid-up shares of
companies traded in IDX. Keywords: corporate tax rate reduction, earnings
management, tax incentives, non-tax incentives.
Penulis: Maxson
Wijaya dan Dwi Martani (Departemen Akuntansi Fakultas Ekonomi Universitas
Indonesia)
Kode
Jurnal: jpakuntansidd110001
