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)

ANGGRAENI, Wenty and ZULAIKHA, Zulaikha (2011) 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). Undergraduate thesis, Universitas Diponegoro.

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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.

Item Type:Thesis (Undergraduate)
Additional Information:discretionary accruals, earnings management, the corporate income tax reduction in the rate of 2008, revenue savings, opportunistic actions, profit engineering
Uncontrolled Keywords:discretionary accruals, earnings management, the corporate income tax reduction in the rate of 2008, revenue savings, opportunistic actions, profit engineering
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:29250
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:05 Sep 2011 10:39
Last Modified:05 Sep 2011 10:39

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