PERILAKU EARNINGS MANAGEMENT DI SEKITAR PERUBAHAN TARIF PAJAK TAHUN 2008

This study aims to test the level of earning management before and after the income tax rate reduction for 2008 fiscal year. The samples were 21 banking companies listed in Indonesia Stock Exchange, which has provides loans to SMEs. The analysis using paired samplest-test to test these differences of earning management before and after the income tax rates changes. The results showed that earning management in the high tax rate was higher than in the lower tax rate. This shows that management has responded the income tax rates changes to take the opportunity. Keywords: discretionary accruals, earnings management, corporate income tax changes.

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RESPON PERUBAHAN TARIF PAJAK PENGHASILAN, INSENTIF DAN NON-INSENTIF PAJAK TERHADAP MANAJEMEN LABA

Jurnal Akuntansi Indonesia ◽

10.30659/jai.5.2.115-130 ◽

2016 ◽

Vol 5 (2) ◽

pp. 115

Author(s):

Abdul Slamet ◽

Provita Wijayanti

Keyword(s):

Earnings Management ◽

Firm Size ◽

Income Tax ◽

Stock Exchange ◽

Tax Incentives ◽

Discretionary Accruals ◽

T Test ◽

Managerial Ownership ◽

Tax Rates ◽

The Impact

Tax is an obligation that must be paid by the company, the greater the income the company the greater the tax due. Management expects the tax payment detail to allow management to do the engineering to minimize the income tax burden. This study aims to examine the effects of changes in income tax rates that Law. 36 of 2008 on Income Tax on discretionary accrual due to a decrease in income tax rates between 2009 and the Agency for the year 2010 is the year 2009 by 28% and in 2010 dropped to 25%. In addition, this study also aims to determine the impact of tax and non tax incentives as well as the percentage of shares traded on the Stock Exchange of earnings management behavior. Sample of this study is manufacturing companies listed on the Indonesia Stock Exchange, which has published its financial statements from 2009-2010. Methods of analysis in this study using multiple regression analysis to determine the effect of independent variables earnings pressure, debt level, earningsbath, firm size, managerial ownership and the percentage of shares) against the dependent variable (discretionary accruals) and using independent sample t-test for the different test equipment. independent sample t-test was used to examine differences in the level of discretionary accruals between 2009 and 2010 after a decline in income tax rates. The results showed that before and after the reduction in tax rates, the management was not convicted of discretionary accruals to make savings income. This suggests that management in Indonesia did not take action to make opportunistic earnings management in order to decrease the tax rate Agency 2010. From the regression resultsof tax incentives and the percentage of shares traded on the Stock Exchange a significant effect on discretionary accruals, non-tax incentives only to have a significant earnings pressure on discretionary accruals, while the level of debt, earnings bath, firm size and managerial ownership has no significant effect on discretionary accruals.

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Earnings management and income tax evidence from Greece

Corporate Ownership and Control ◽

10.22495/cocv12i2c5p1 ◽

2015 ◽

Vol 12 (2) ◽

pp. 511-529 ◽

Cited By ~ 1

Author(s):

Eftychia Kapoutsou ◽

Christos Tzovas ◽

Constantinos Chalevas

Keyword(s):

Earnings Management ◽

Significant Relationship ◽

Income Tax ◽

Management Practices ◽

Management Accounting ◽

Discretionary Accruals ◽

Earning Management ◽

Total Current ◽

Jones Model ◽

Deferred Tax

The aim of this study is to examine the question of earnings management and, specifically, how this relates to taxation. In order to determine whether there is a correlation between earnings management and taxation, we investigate the discretionary accruals aspect of total accruals, i.e. the portion of profits which can be affected by management accounting choices, as calculated by the Jones (1991) model and the modified Jones model (Dechow et. al, 1995). Furthermore, we examine to what degree a correlation may exist between discretionary accruals and tax income (consisting of current and deferred tax). Our empirical findings demonstrate a statistically significant relationship between the levels of discretionary accruals and of total, current and deferred tax. This suggests that tax in general may be employed as a means to facilitate earnings management. The findings of this study suggest that IFRS provisions regarding taxation provide firms with a scope to get involved in earning management practices

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What are effects of tax changes on market risk? - a case in listed Viet Nam investment and financial service companies

LAPLAGE EM REVISTA ◽

10.24115/s2446-622020217extra-e1228p.497-504 ◽

2021 ◽

Vol 7 (Extra-E) ◽

pp. 497-504

Author(s):

Phan Anh ◽

Nguyen Dinh Trung ◽

Dinh Tran Ngoc Huy

Keyword(s):

Service Industry ◽

Stock Exchange ◽

Market Risk ◽

Financial Service ◽

Viet Nam ◽

Tax Rates ◽

Tax Rate ◽

Financial Service Industry ◽

Global Stock Markets ◽

Tax Changes

The financial crisis has been affected many global stock markets, as well as the Viet Nam stock exchange. This study analyzes the impacts of tax policy on market risk for the listed firms in the non-banking financial service and investment industry, so-called financial service industry, as it becomes necessary. First, by using quantitative and analytical methods to estimate asset and equity beta of total 10 listed companies in Viet Nam financial service industry with a proper traditional model, we found out that the beta values, in general, for many companies are acceptable. Second, under 3 different scenarios of changing tax rates (20%, 25% and 28%), we recognized that there is not large disperse in equity beta values, estimated at 1,048, 1,050 and 1,052.These values are just little higher than those of the listed VN construction firms but much higher than those of listed banking firms. Third, by changing tax rates in 3 scenarios (25%, 20% and 28%), we recognized equity /asset beta are most the same (0,23 and 0,16) if tax rate increases from 20% to 25%, then goes up from 25% to 28%.

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IMPLIKASI KOMPONEN PERUBAHAN PAJAK DALAM LABA TERHADAP PERSISTENSI DAN PERAMALAN STUDI TERHADAP PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2010-2013

Jurnal Vokasi Indonesia ◽

10.7454/jvi.v4i2.98 ◽

2018 ◽

Vol 4 (2) ◽

Author(s):

Dewi Kartika Sari ◽

Birawani Dwi Anggraeni ◽

Sandra Aulia

Keyword(s):

Financial Reporting ◽

Income Tax ◽

Stock Exchange ◽

Tax Rates ◽

Effective Tax Rates ◽

Future Earnings ◽

Persistent Effect ◽

Tax Changes

AbstractThis research aims to determine the implications of the tax change component in the income tax to the persistence and forecasting of future earnings, and also comparing the effect of tax changes component in initial earning with the tax change component in revised earnings, in order to know which are more persistent. Using all companies listed in Indonesia Stock Exchange during the year 2010-2013 as the samples, this research showed that the tax change component in income tax empirically proven to have a persistent effect on future earnings. And compared with tax change component in initial earnings, value of tax change component in revised earnings are better and persistent in forecast earnings.Keyword;Earning persistence, effective tax rates, interim financial reporting.

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The Influence’s Analysis of Deferred Tax Expense, Current Tax and Discretionary Accrual towards Earnings Management (Survey in Manufactured Company Registered at Indonesia Stock Exchange in the Period of 2014 – 2018

Webology ◽

10.14704/web/v17i2/web17052 ◽

2020 ◽

Vol 17 (2) ◽

pp. 568-586

Author(s):

Erike Anggraeni ◽

Muslim Marpaung ◽

Ersi Sisdianto ◽

Bayu Tri Cahya ◽

Muhammad Kurniawan

Keyword(s):

Earnings Management ◽

Stock Exchange ◽

Discretionary Accruals ◽

Positive Influence ◽

Fiscal Year ◽

Discretionary Accrual ◽

The Difference ◽

Deferred Tax ◽

A Current ◽

Tax Expense

The study aims to provide an overview of the influence of deferred tax expense, current tax and discretionary accruals to earnings management towards Earnings Management where it was caused by the temporary differences between accounting income and taxable profit. In this PSAK, there is a statement paragraph that can provide freedom of management in determining an earning in deferred tax of the difference between accounting standard and tax regulations in the amount of deferred tax payable related to accounting income in a current perioed or a current fiscal year. The amount of current tax is same with tax expense in SPT. The type of a method of this study is quantitative. Based on the hipothesis testing, it can be concluded that deferred tax expense and discretionary accruals have a significant positive influence toward earnings management while current tax has no significant positive towards Earnings Management in Manufactured Company registered at Indonesia Stock Exchange in the period of 2014 – 2018. The limitation of this study is that it only discusses how much influence the deferred tax expense, current tax and discretionary accruals have on earnings management, as well as the number of samples and populations that are less than 100 samples, thus opening up opportunities for new researchers by adopting the same theme. The implications of this study are expected to be able to add to the state of knowledge relating to the effect of deferred tax expense, current tax and discretionary accruals on earnings management.

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EARNINGS MANAGEMENT PADA TITIK KRITIS PERUBAHAN TAHAP LIFE CYCLE: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Jurnal Akuntansi dan Keuangan ◽

10.23960/jak.v24i1.113 ◽

2019 ◽

Vol 24 (1) ◽

pp. 50-62

Author(s):

Baharudin Ludfi Syuhada ◽

Susi Sarumpaet

Keyword(s):

Earnings Management ◽

Stock Exchange ◽

Discretionary Accruals ◽

Life Cycles ◽

Manufacturing Firms ◽

Earning Management ◽

Life Stages ◽

Management Behaviour ◽

Reported Earnings ◽

A Company

Corporations pass every stage of their life cycles through different ways. At each point of these stages a company has the possibility to turn into decline. When this occurs, a company has the incentive to manage earnings in order to maintain its performance reflected in reported earnings. The objective of this study is to examine whether earnings management choices are different in corporate life cycles from growth to mature and mature to stagnant. The differences in earning management behaviour were indicated by negative and positive discretionary accruals. The sample was taken from manufacturing firms listed on the Indonesia Stock Exchange (2006 to 2013) in different life stages. The results show that firms in growth-mature and mature-stagnant did manage earnings through discretionary accruals, as indicated by significant differences as compared to those in other corporate life cycles.

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Short-Term Incentive Effects of a Reduction in the NOL Carryback Period

Journal of the American Taxation Association ◽

10.2308/atax-10138 ◽

2011 ◽

Vol 33 (2) ◽

pp. 67-88 ◽

Cited By ~ 5

Author(s):

Susan M. Albring ◽

Dan S. Dhaliwal ◽

Inder K. Khurana ◽

Raynolde Pereira

Keyword(s):

Earnings Management ◽

Income Tax ◽

Control Sample ◽

Fiscal Year ◽

Income Shifting ◽

Tax Law ◽

Short Term ◽

Tax Rate ◽

Incentive Effects ◽

Loss Firms

ABSTRACT We examine whether the Taxpayer Relief Act of 1997 (TRA 1997), which reduced the net operating loss (NOL) carryback period from three to two years, created a short-term incentive effect to shift income to accelerate loss recognition in the tax year 1997. We find that our sample of NOL firms in the treatment year of 1997 display higher (lower) levels of income-decreasing (-increasing) earnings management, compared to a control sample of loss firms. When we focus strictly on the NOL firms in the transition year, we find that firms with higher reported income tax expense in fiscal year 1995 display greater income shifting to accelerate loss recognition. We also find that income shifting is greater for treatment NOL firms that expect to report losses in the post-TRA 1997 regime. Overall, our study highlights how changes in tax law provisions (as opposed to tax rate changes) affect firms' reporting behavior.

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FISCAL CORRECTION OF REPORTING TAX PAYABLE TAXPAYER BASED ON GENERAL RATE OF CORPORATE INCOME TAX IN 2020 (CASE STUDY AT PT. KARMILA UTAMA SENTOSA)

International Journal of Research -GRANTHAALAYAH ◽

10.29121/granthaalayah.v9.i8.2021.4184 ◽

2021 ◽

Vol 9 (8) ◽

pp. 382-394

Author(s):

Suprianto ◽

Sarifudin ◽

Eka Agustiani

Keyword(s):

Income Tax ◽

Corporate Income Tax ◽

Fiscal Year ◽

Case Method ◽

Tax Credit ◽

Tax Rates ◽

Government Regulations ◽

Tax Rate ◽

Directorate General

ABSTRACT This study takes the title "Fiscal Correction of Reporting Tax Payable Taxpayer Based on General Rate of Corporate Income Tax in 2020 (Case Study at PT. Kamilia Utama Sentosa ). The aim is to analyze the fiscal correction and income tax payable in fulfilling the tax obligations of corporate taxpayers based on the 2020 Corporate Income Tax General Rate. This research was conducted at PT. Kamilia Utama Sentosa in Mataram with the application of the case method, namely the case at PT. Kamilia Utama Sentosa related to corporate taxpayer tax obligations referring to government regulations regarding general corporate income tax rates for 2020. Fulfillment of Corporate Taxpayer Obligations PT. Kamilia Utama Sentosa for the 2020 fiscal year, namely the Fulfillment of Corporate Taxpayer Obligations related to the calculation, deposit, and reporting of the Annual SPT has been carried out in accordance with applicable regulations, namely the application of the Corporate Income Tax rate of 22%. The results of the fiscal correction show that there is a time difference in the calculation regarding the recognition of expenses according to the tax law. Positive correction according to fiscal, there is a difference of Rp. 13,674,428, - while the Taxable Income in the Profit/Loss report is Rp. 496,659,611, so that the income tax payable by the Taxable Entrepreneur (KPKP) who gets the facility (50 % x 22 % ) x Income Tax Those who get the facility, namely income tax payable amounting to Rp 34,062,397,- After deducting the total tax credit that has been deposited, the underpaid/overpaid income tax (PPh payable – Tax Credit) is Rp 34,062,397 – 61,917,344 = Rp 27,854. 947,- (overpaid income tax). Overpayment of corporate income tax of PT. Kamilia Utama Sentosa can be requested back or refunded and or calculated in the 2021 tax year or the excess tax is returned to PT. Kamilia Utama Sentosa by submitting an application to the Directorate General of Taxes.

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PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN BADAN TERHADAP RETURN SAHAM DENGAN LIABILITAS PAJAK TANGGUHAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (Periode 2008 – 2010)

InFestasi ◽

10.21107/infestasi.v12i1.1804 ◽

2016 ◽

Vol 12 (1) ◽

pp. 98

Author(s):

Galih Rhendra Putra ◽

Heru Tjaraka

Keyword(s):

Stock Returns ◽

Income Tax ◽

Stock Exchange ◽

Corporate Income Tax ◽

Tax Rates ◽

Manufacturing Companies ◽

Tax Rate ◽

Analysis Technique ◽

Deferred Tax Liabilities ◽

Deferred Tax

This research aimed to test whether there is the effect of changes in corporate income tax rate to return stock with deferred tax liabilities as an intervening variable. Changes in corporate income tax rates expected to have an indirect effect on stock returns. Variables used in this research include the change in the corporate tax rate as independent variables, stock returns as dependent variable and deferred tax liabilities as an intervening variable. The population used in this research were all manufacturing companies listing on the Stock Exchange in the period the change in corporate income tax rate is 2008-2010. Data were analyzed using path analysis technique to assess causal relationships between variables that have been set. The results of this research indicate that the phenomenon of corporate income tax rate changes have no significant effect either on the deferred tax liabilities and stock returns, while deferred tax liabilities had a positive effect on stock returns. Results of this research concluded that the deferred tax liabilities can not be a mediator or intervening variable between corporate income tax rate changes and stock returns.

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MANAJEMEN LABA AKRUAL DAN RIIL SEBELUM DAN SETELAH ADOPSI WAJIB IFRS DI UNI EROPA

ETIKONOMI ◽

10.15408/etk.v12i1.1905 ◽

2015 ◽

Vol 12 (1) ◽

Author(s):

Yayu Putri Senjani

Keyword(s):

Earnings Management ◽

Sampling Method ◽

Management Practices ◽

Discretionary Accruals ◽

Production Costs ◽

Real Earnings Management ◽

Earning Management ◽

Paired Sample ◽

Ifrs Adoption ◽

Before And After

This study aims to provide empirical evidence on earnings management practices in the Europe Union in three years before and after the mandatory IFRS adoption. Earning management practices what are observed is accrual earnings management (the level of discretionary accruals) and real earnings management (abnormal cash flow from operation and abnormal production costs). Data is retrieved from OSIRIS database by using the purposive sampling method and was tested with paired sample t-test. The results showed empirically that there is no difference between accrual and real earnings management in the period before and after the mandatory IFRS adoption. Other results also showed that accruals and real earnings management are positively correlate for abnormal production costs after the mandatory IFRS adoptionDOI: 10.15408/etk.v12i1.1905

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