RESPON PERUBAHAN TARIF PAJAK PENGHASILAN, INSENTIF DAN NON-INSENTIF PAJAK TERHADAP MANAJEMEN LABA

Penulis

DOI:

https://doi.org/10.30659/jai.5.2.115-130

Kata Kunci:

Changes in tax rates, discretionary accruals

Abstrak

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.

Unduhan

Diterbitkan

2016-11-15

Terbitan

Vol 5 No 2 (2016): Jurnal Akuntansi Indonesia

Bagian

Articles

Lisensi

Jurnal Akuntansi Indonesia is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License Creative Commons License


License and Copyright Agreement
In submitting the manuscript to the journal, the authors certify that:

  • They are authorized by their co-authors to enter into these arrangements.
  • The work described has not been formally published before, except in the form of an abstract or as part of a published lecture, review, thesis, or overlay journal.
  • That it is not under consideration for publication elsewhere,
  • That its publication has been approved by all the author(s) and by the responsible authorities tacitly or explicitly of the institutes where the work has been carried out.
  • They secure the right to reproduce any material that has already been published or copyrighted elsewhere.
  • They agree to the following license and copyright agreement.

Copyright
Authors who publish with JAI agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal. 
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.