PENGARUH INSENTIF PAJAK DAN FAKTOR NON PAJAK TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI

Abstract

Management has options in choosing the method of accounting to produce financial statements in accordance with the conditions of their respective companies. In an effort to produce financial statements, one of the principle adopted is conservatism.

This study aims to examine the effect of tax incentives and non-tax factors on accounting conservatism. The Factors that led to accounting conservatism are the tax incentives (proxied by tax planning) and non-tax factors which include earnings pressure, leverage, earnings bath, and size. The research samples are manufacturing companies which is listed on Indonesian Stock Exchange (IDX) during 2009-2013. The sampling technique used is non-probability sampling technique using purposive sampling method, the sampling technique with consideration of certain criteria that have been determined in advance by the researcher. Data analysis techniques to examine each of the variables and testing hypothesis were done through the classical assumption test, multiple linear regression analysis to test the coefficient of determination, F-test and t-test using SPSS 17.0. The research results showed that tax incentives, leverage, and size have significant effect to accounting conservatism, while earning pressure and earning bath  do not have significant effect to accounting conservatism.

Keywords: Accounting Conservatism, Tax Incentives, Non-Tax Factors