MANAJEMEN LABA DENGAN MOTIVASI PAJAK PADA
BADAN USAHA MANUFAKTUR DI INDONESIA
Fakultas Ekonomi Universitas Surabaya
Jl. Raya Kalirungkut Surabaya, 60293
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Setiadi Alim: +62 31 298 1297, Fax. +62 31 298 1131
This research investigated whether accounting earnings of manufacture corporations listed on Indonesia Capital Market were managed decreasing in response to Income Tax Reform Act of 2008. To find income decreasing, earning management evidence would use total accruals Jones modification model (Dechow et al., 1995). Total accruals would be classified to discretionary accruals and non discretionary accruals. Our empirical tests found significantly negative discretionary accruals in 2008. This result showed that there was income decreasing earning management in financial statement 2008 of manufacture corporations listed on Indonesia Capital Market. Our study also found that these negative discretionary accruals were negatively associated with levels of debt, but there was no relation with corporate size.
Key words: earning management, income decreasing, income increasing, accounting earning.