ANALISIS PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN SESUAI UU NO. 36 TAHUN 2008 TERHADAP PRAKTIK EARNINGS MANAGEMENT SEBAGAI MOTIVASI PENGHEMATAN PPh BADAN
Abstract: This study aims to
examine the differences of firm’s discretionary accrual whether before and
after corporate income tax rate changes according to “UU No. 36 Tahun 2008”,
from 30% to 28% in year 2009, and 25% in year 2010 with 5% added incentives for
the firms which “go public” and deposited stock as minimal 40%. Over that, this
study also aims to analyze how practical of earnings management by firms before
and after corporate income tax rate changes for saving on taxes. The research
samples were 64 manufacturing sector companies which listed in Indonesia Stock
Exchange in periods 2008-2010.
The analysis method in this study uses test different T-test and multiple
regression analysis. Test different T-test uses paired sample T-test to examine
whether there’s significant differences of discretionary accrual at before and
after corporate income tax rate decreases. While paired sample T-test is used
to examine how practical of earnings management by profit firms in responding
to these corporate income tax rate decreases with discretionary accrual
approach.
The results of this research showed that in years 2009 and 2010 is proved
that sample firms do the practical of earnings management by delaying the
reporting income in year 2009 and bestow that income to year 2010 for getting
more save on taxes. Over that, the practical of earnings management by firms in
responding corporate income tax rate decreases were influenced by tax
incentives, there was tax planning, and non tax incentives, there were earnings
pressure and earnings bath.
Penulis: Endin Dwi Woro
Widyawanti, Dul Muid
Kode Jurnal: jpakuntansidd141126
