RESPON PERUBAHAN TARIF PAJAK PENGHASILAN, INSENTIF DAN NON-INSENTIF PAJAK TERHADAP MANAJEMEN LABA
Abstract: Tax is an obligation
that must be paid by the company, the greater the income the company the
greater the tax due. Management expects the tax payment detail to allow
management to do the engineering to minimize the income tax burden. This study
aims to examine the effects of changes in income tax rates that Law. 36 of 2008
on Income Tax on discretionary accrual due to a decrease in income tax rates
between 2009 and the Agency for the year 2010 is the year 2009 by 28% and in
2010 dropped to 25%. In addition, this study also aims to determine the impact
of tax and non tax incentives as well as the percentage of shares traded on the
Stock Exchange of earnings management behavior. Sample of this study is
manufacturing companies listed on the Indonesia Stock Exchange, which has
published its financial statements from 2009-2010. Methods of analysis in this
study using multiple regression analysis to determine the effect of independent
variables earnings pressure, debt level, earnings bath, firm size, managerial
ownership and the percentage of shares) against the dependent variable
(discretionary accruals) and using independent sample t-test for the different
test equipment. independent sample t-test was used to examine differences in
the level of discretionary accruals between 2009 and 2010 after a decline in
income tax rates. The results showed that before and after the reduction in tax
rates, the management was not convicted of discretionary accruals to make
savings income. This suggests that management in Indonesia did not take action
to make opportunistic earnings management in order to decrease the tax rate
Agency 2010. From the regression results of tax incentives and the percentage
of shares traded on the Stock Exchange a significant effect on discretionary
accruals, non-tax incentives only to have a significant earnings pressure on
discretionary accruals, while the level of debt, earnings bath, firm size and
managerial ownership has no significant effect on discretionary accruals.
Penulis: Abdul Slamet, Provita
Wijayanti
Kode Jurnal: jpakuntansidd160698