ANALISIS RESPON PERUBAHAN TARIF PAJAK PENGHASILAN SESUAI UU No. 36 TAHUN 2008 TERHADAP MANAJEMEN LABA SEBAGAI MOTIVASI PENGHEMATAN PPh BADAN (STUDI EMPIRIS PADA PERUSAHAAN REAL ESTATE DAN PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA)

Abstract

The main goal of this research is to test company’s response in the progress and after the changing of tax income based on “UU No. 36 Tahun 2008â€. Besided, this research is also to analyze the incentive tax influence and the incentive non tax that is consist of earning pressure, debt level, and company measurement about the earnings management that is done by company. The population in this research is real estate and the property company that is registered in Indonesia of Stock exchange Effect (BEI) in 2009-2012. The sample is chosen use sampling purposive method. The numbers of sample in this research is 34 companies. The data is got from Indonesian Stock Exchange in 2009-2012, www.idx.co.id.

The hypothesis is tasted use the different test of t-test and double regression analysis. The different of t-test and double regression analysis is done use SPSS 16.0 program. This research shows that there is no the differences in the progress and after changing of income tax rate. Besides, the variables of incentive tax and company measurement do not influence the earnings management significantly. While, earning pressure influences the earnings management significantly.

Keywords :   earnings management, incentive tax, non incentive tax.