PRAKTIK MANAJEMEN LABA PERUSAHAAN MENANGGAPI PERUBAHAN TARIF PAJAK PENGHASILAN BADAN UU NO. 36 TAHUN 2008

Abstract

The reduction in the corporate income tax rate in 2008, which was applied  in 2009 and 2010 will make the management of the company to increase or dicrease the earnings management practices of companies with a variety of factors that influence them. The study aimed to examine whether there were differences in earnings management practices of the company before and after the enactment of the new tax rates and to examine the effect of tax incentives and non-tax incentives on earnings management practices performed by the company. The sampling technique used is purposive sampling. The data used are secondary data gained from the Indonesian Capital Market Directory (ICMD) 2009-2012. The data processing used different T-tests and multiple regression analysis with the program SPSS 16. Of the eight hypotheses that were tested, it was found that there was a difference in earnings management practices of company before and after enactment of the new tax rates and tax planning, deferred tax liabilities, earnings pressure, debt level, earnings bath, and managerial ownership had no effect on earnings management, while the firm size  had an effect on earnings management.

Keyword : corporate tax reduction, earnings management, incentives tax, non incentives tax