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Praktik manajemen laba perusahaan dalam menanggapi penurunan tarif pajak sesuai UU No. 36 tahun 2008
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) earnings management performed by profit firms is affected by tax incentives (tax planning and net deferred tax liabilities) and non-tax incentives (earnings pressure), (3) earnings management by loss firm is also affected by tax incentives (net deferred tax liabilities) and non-tax incentives (earnings pressure), (4) earnings management by sample companies were not affected by the percentage of total paid-up shares of companies traded in IDX. Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 7141 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia., 2010 |
|---|---|
| Edisi | - |
| Subjek | Company taxation Earning management Tax accounting Tax incentives |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xii, 87 p. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |