Ahmad Nurkhin
Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Semarang
Gd.C6 Lt.2 Kampus Sekaran, Gunungpati, Semarang, 50229.

Korespondensi dengan Penulis:
Kiswanto: Telp./Fax.+62 24 850 8015

Government’s efforts to boost revenue from the tax sector brought considerable consequences for businessmen. This made businessmen try to do tax planning, one of which was to conduct earnings management to reduce payable taxes​​. This study examined whether managerial ownership influenced the amount of payable income tax of corporate taxpayers through discretionary accruals. This study used path analysis approach (Path Analysis) by taking sample of companies listed on the Indonesia Stock Exchange in 2009. The results showed that managerial ownership directly influenced the payable income tax. Furthermore, it could be seen that managerial ownership had a direct effect on earnings management. Besides, earnings management had a direct effect on payable income tax. Thus, the Sobel test was used to prove the ability of earnings management variables in mediating the effect of managerial ownership on income tax. Future research was expected to expand the main object of observation payable income tax as an tax obligation to ensure that the behavior of the company in doing profit or income management for lowering profit or income could lower or raise the payable income tax.

 Keywords: managerial ownership, payable taxes, discretionary accruals

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