PERUBAHAN TARIF PAJAK PENGHASILAN BADAN 2008 DAN PENGARUH INSENTIF PAJAK-NON PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2006-2010)

Abstract

This study aims to examine whether companies that earn profits or losses will make earnings management in response to corporate tax rate changes, according to tax incentives or non-tax incentives. The research samples were 100 companiesin manufacturing sector listed in Indonesia Stock Exchange, which has published its financial statements for the years 2006-2010. The method of analysis in this study using multiple regression analysis and test different T-test using paired samples t-test as a means of testing these differences.Multiple regression analysis was used to test whether companies that earn profit or losses will make earnings management in response to corporate tax rate changes.Test of different T-test was used to test the level of discretionary accruals between before and after the reduction income tax rates corporation 2008. The result of this study proves that: (1)companies make earnings management in response to corporate tax rate reduction; (2) earnings management performed by profit firm is affected by tax incentives (taxplan) and non-tax incentives (earnings pressure and debt); (3) earnings management performed by loss firm is affected by tax incentives (taxplan) and non-tax incentives (earnings pressure); (4) earnings management performed by the sample companies are profit firm was influenced by the percentage of the total paid up shares of companies traded in Indonesia Stock Exchange.