ANALISIS TINGKAT DISCRETIONARY ACCRUAL SEBELUM DAN SESUDAH PENURUNAN TARIF PAJAK PENGHASILAN BADAN 2008 (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2009)

Abstract

This study aims to test the level of discretionary accruals between before and after the reduction income tax rate for fiscal year 2008. The samples were 50 companies listed in Indonesia Stock Exchange, which has published its financial statements for the years 2008-2009. The method of analysis in this study using multiple regression analysis to determine the value of non-discretionary accruals and test different T-test using paired samples t-test as a means of testing these differences. Test of different Ttest was used to test the level of discretionary accruals between before and after the reduction income tax rates Agency 2008. The results showed that in 2009 after reducing the tax rate, the management has not been convicted of discretionary accruals to make revenue savings. This shows that management in Indonesia is not taking action to make opportunistic earnings management in order to reduce tax rates Agency 2008.