Maxson Wijaya dan Dwi Martani
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 performed by loss firm is also affected by tax incentives (net deferred tax liabilities) and non-tax incentives (earnings pressure), (4) earnings management performed by sample companies were not affected by the percentage of total paid-up shares of companies traded in IDX.
Kata kunci: corporate tax rate reduction, earnings management, tax incentives, non-tax incentives.
Dipresentasikan pada Simposium Nasional Akuntansi (SNA) XIV “Green Concern: Peran Akuntan dalam Mewujudkan Bisnis yang Sustainable”, Banda Aceh, 21 – 22 Juli 2011, penyelenggara: Universitas Syiah Kuala dan IAI-KAPd. Praktik Manajemen Laba…