Praktik manajemen laba perusahaan dalam menanggapi penurunan tarif pajak sesu…

This study aims to determine whether the company will perform earnings management practices in response to corporate tax rate reduction from 30 percent to 28 percent. This research also aims to determine whether earnings management practices by loss firms is similar to profit firms. The results suggest that (1) companies make earnings management in response to corporate tax rate reduction, (2) …