Analisis Manajemen Laba Rill Sebelum dan Sesudah Perubahan Tarif Pajak Penghasilan Badan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2007 – 2012)

Abstract

       This study aimed to compare the tendency of earnings management activities before and after the change in the corporate tax rate. In this study used 47 companies manufacturing in Indonesia Stock Exchange. Data used is secondary data obtained from the Indonesian Capital Market of Directory. The data used from the year 2007 - 2009 as the period before the tariff changes and the 2010 - 2012 period after the reduction in tax rates. To measure the earnings management activities used cash flows of abnormal and abnormal production costs. The analysis model using a different test. Based on test results found that there are differences in cash flows abnormal owned manufacturing company before and after the reduction in tax rates, while the results of testing the second hypothesis was found that the quality of the product cost of abnormal does not have a significant difference before and after the change in tax rates on manufacturing companies  in Indonesia Stock Exchange.

 

 

Keywords: Cash Flow Abnormal, Abnormal Production Costs. Rill Profit Management,   Corporate Income Tax.