Analysis of Corporate Income Tax Rate Changes and Earnings Management

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dc.contributor.authorMulyadi, Martin Surya
dc.contributor.authorAnwar, Yunita
dc.contributor.authorYanny, Lili
dc.date.accessioned2015-01-22T11:12:04Z
dc.date.available2015-01-22T11:12:04Z
dc.date.issued2013
dc.departmentİstanbul Beykent Üniversitesien_US
dc.description.abstractIt is known that tax is one of the biggest contributor to state income all over the world. For Indonesia, income tax contribute an average of 36% to the state’s income. With the high contribution of tax, government could adjust the income tax rate in order to increase the tax income. However, the high rate of income tax would have an impact to investment decision as tax will reduce the net income. Usually the taxpayer will apply an earnings management in order to avoid high tax payment. Several previous research have been analyzed the determinants of earnings management and correlation between corporate income tax rate changes and earnings management. This research will be focused on Indonesian listed corporations and several events of corporate income tax rate changes in the last five years. Using discretionary accrual as an earnings management measurement, we found there is a significant impact of corporate income tax rate changes to corporate earnings management with the evidence of income minimization practice. While for earnings management determinant, we only found one variable out of four variables we tested in this research: earnings pressure which is significant in 10%.en_US
dc.identifier.citationBeykent University Journal of Social Sciences - BUJSS Vol.6 No.2, 2013tr_TR
dc.identifier.issn1307-5063
dc.language.isoenen_US
dc.publisherBeykent Üniversitesitr_TR
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.subjecttaxtr_TR
dc.subjectcorporate income tax rate changestr_TR
dc.subjectearnings managementtr_TR
dc.subjectdiscretionary accrualtr_TR
dc.subjectincome minimizationtr_TR
dc.titleAnalysis of Corporate Income Tax Rate Changes and Earnings Managementen_US
dc.typeArticleen_US

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