ACCRUAL DAN REAL EARNING MANAGEMENT DALAM MERESPON PENURUNAN TARIF PAJAK PENGHASILAN BADAN TAHUN 2010
Setiadi Alim Lim
Politeknik Universitas Surabaya
Jl. Ngagel Jaya Selatan No.169 Surabaya, 60284.
Korespondensi dengan Penulis:
Setiadi Alim Lim: Telp. +62 31 298 1180; Fax. +62 31 298 1182
Research conducted by Guenther (1994) shows the behavior of management to conduct income decreasing earning management in the period of one year before the income tax rate reduction in order to obtain relief the burden of income tax paid. The research of Alim (2009) showed indications of income decreasing earning management in the 2008 financial statements of business entities in Indonesia Stock Exchange responding to a decrease in income tax corporate tax-payers in 2009. This study aimed to investigate whether there is an indication of income decreasing earning management and also on the 2009 financial statements of business entities in Indonesia Stock Exchange responding to reduced income tax rate for corporate tax-payers in 2010. To detect the presence of income decreasing earning management variables to discretionary accruals will be used to indicate the presence of accrual/accounting earnings management and abnormal variable cash flows from operations and abnormal discretionary expenses that may indicate the presence of real earning management. The results showed an indication of income decreasing earning management is detected through a variable discretionary accruals and abnormal cash flow from operations but not found through variable abnormal discretionary expenses.
Key words: earning management, income increasing, income decreasing, accounting/accrual earning management, real earning management