INDIKASI EARNINGS MANAGEMENT PADALAPORAN KEUANGAN FISKAL DAN LAPORAN KEUANGAN KOMERSIAL (Studi Empiris pada Wajib Pajak Badan di KPP Tegal dan Purwokerto)

Abstract

ABSTRACT Indonesian governments employ self assessment system in running its tax system. Through this system, governments trust wise tax payers to count, report, and execute the payment by themselves according to their earned income. The different treatment between accounting for commercial purpose and accounting for tax purpose make different treatment in revenue and expense recognition and further, result in different income numbers. Tax reporting mechanism emerges different interest between governments and tax payers. Governments are willing to maximize the tax rate while tax payers are willing to minimize tax burden. This study aims to examine whether there is earnings management difference between the financial report for commercial purpose and for tax reporting purpose. This population of the study is the company tax payers reporting their tax reports at Kantor Pelayanan Pajak (Tax Office) in Tegal and Purwokerto during the period of 2001-2003. It also must have done the bookkeeping according to the Act number 16 (2000) section 28 subsection 1. The method of analysis employs the Rangan’s analytical model. Paired sample t test is employed to test the hypothesis. Using SPSS 12.0, the results show 2.748 in t-statistic at level of significance 0.05 and hence, the alternative hypothesis is accepted. It means that there is different discretionary accruals behavior between financial report for commercial purpose and tax purpose. Further, this different is affected dominantly by the change in revenue. Keyword : Discretionary Accrual; Current Accrual and Earning Management