PENGARUH INSENTIF PAJAK DAN INSENTIF NON PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2009-2013)

Abstract

This study aims to examine whether companies that earn profits or losses will make earnings management according to tax incentives and non-tax incentives. The research samples is companiesin manufacturing sector listed in Indonesia Stock Exchange, which has published its financial statements for the years 2009 – 2013.

The method of analysis in this study using multiple regression analysis. This method is used to determine how well the behavior of earnings management company that makes a profit firm or loss firm which is influenced by tax incentives and non-tax incentives. The sample is determined based on purposive sampling method, to obtain a sample of 36 manufacturing companies. The data used in this research is secondary data. Data was collected with the technique documentation obtained through the official website IDX: www.idx.co.id.

The result of this study proves that (1) tax incentives have no effect on earnings management, (2) earnings pressure has no effect on earnings management, (3) debt had no effect on earnings management (4) earnings bath had no effect on earnings management, and (5) size has no effect on earnings management.

Keywords : earnings management, tax insentive, earnings pressure, leverage, earnings bath, size