FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA SEBAGAI RESPON ATAS PERUBAHAN TARIF PAJAK PENGHASILAN BADAN 2008 DI INDONESIA (Studi Empiris pada Perusahaan Go Public yang Terdaftar di Bursa Efek Indonesia Tahun 2007-2009)

Abstract

This study aims to examine the factors that affect earnings management in response to changes in corporate tax rates at 2008. The research samples were 57 non-financial companies that listed on the Indonesia Stock Exchange, which has published its financial statemens from the years 2007-2009. The analysis methods in this study using the multiple regression analysis. Multiple regression analysis was used to test companies to make earnings management in response to corporate tax rate changes. The study results showed that the tax incentive variable has negatively affected to the earnings management. The earnings pressure variable, debt variable, and size variable has positively affected on earnings management, and also the own management variable and the percentage of the amount paid shares had no effect on earnings management.