Manajemen Laba dengan Motivasi Pajak pada Badan Usaha Manufaktur di Indonesia

Alim, Setiadi (2009) Manajemen Laba dengan Motivasi Pajak pada Badan Usaha Manufaktur di Indonesia. Jurnal Keuangan dan Perbankan, 13 (3). pp. 444-461. ISSN 1410-8089

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Official URL: http://isjd.pdii.lipi.go.id/admin/jurnal/133094444...

Abstract

This research investigated whether accounting earnings of manufacture corporations listedon indonesia Capital Market were managed decreasing in response to Income Tax Reform Act of 2008. To find income decreasing, earning management evidence would used total accruals Jones modification model (Dechow et al., 1995). Total accruals would be classified to discretionary accruals and non discretionary accruals. Our empirical tests found significantly negative discretionary accruals in 2008. This result showed that there was income decreasing earning management in financial statement 2008 of manufacture corporations listed on Indonesia Capital Market. Our study also found that this negative discretionary accruals were negatively associated with levels of debt, but there was no relation with corporated size.

Item Type: Article
Uncontrolled Keywords: earning management, income decreasing, income increasing, accounting earning
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Polytechnic > Diploma in Tax Accounting
Depositing User: Adpesdam Ubaya
Date Deposited: 21 Mar 2012 04:06
Last Modified: 21 Mar 2012 04:06
URI: http://repository.ubaya.ac.id/id/eprint/228

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