MANAJEMEN LABA SEBAGAI RESPON PERUBAHAN TARIF PAJAK PENGHASILAN BADAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Abstract: This study aims to
examine the company's response of change of Law Number 36 of 2008 concerning
Income Tax Return For Corporate as a reduction of income tax rates in the years
at 2009 and 2010 which in 2009 at 28% and 2010 decreased to 25%. This study
also aims to determine the effect of tax incentives and non-tax incentives and
a percentage of shares traded on the Stock Exchange for earnings management
behavior.
The sample that used for this study are manufacturing firms that listed
on Indonesia Stock Exchange, which has
published their financial report from 2007 until 2010. Analysis method that
used is multiple regression analysis to determine the effect of independent
variables (taxplan, earnings pressure, debt levels, earnings bath, firm size, managerial
ownership, percentage of outstanding shares in the Indonesian Stock Exchange)
to the dependent variable (discretionary accruals) and different test T-test
using one sample t-test. Difference test T-test was used to test for
differences in the level of discretionary accruals between 2007, 2008, 2009 and
2010.
The research results showed that before and after tax rate reduction,
management has proven to earnings management through discretionary accruals.
From the regression result that tax incentives and the percentage of shares
traded on the Stock Exchange have a significant effect on discretionary
accruals, while the non-tax incentives only earnings pressure (for losses
companies), debts, and the percentage of outstanding shares on the Indonesian
Stock Exchange (for profit companies) that significantly to discretionary
accruals while the earning bath, firm size and managerial ownership does not
significantly influence discretionary accrual.
Penulis: Anik Wahyu
Ristiyanti, Muchamad Syafruddin
Kode Jurnal: jpakuntansidd120510
