Department of Accounting, 2008

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PENGARUH MANAJEMEN LABA TERHADAP BEBAN PAJAK PENGHASILAN PERUSAHAAN-PERUSAHAAN YANG TERMASUK DALAM INDEKS LQ 45 DI BURSA EFEK INDONESIA (BEI)

Khoirul Anam

Abstract



Published financial statement company represents the source of information necessary for requiring. One of them of fiscal using financial statement especially report profit and loss utilize to know the amount of income tax burden which must fulfill by company. Attention of fiscal which often concentrated to profit number push management to earnings management. Earnings management represent management intervention in course of financial reporting of external so that can boost up or degrade accountancy profit as according to importance of execution of management ( schipper,1989).
This research use Population Company of public which enlist in IDX and included in index of LQ 45. Sample selected with method of purposive sampling. This research consists of 45 company year by 1 perception year, by 1 year additional file.
This research aim to look for answer what is there is influence of earnings management to companies? income tax cost which included in index of LQ 45 in Indonesia stock exchange (IDX). To detect the existence of earnings management in financial statement, this research use calculation of model of Jones modified with approach of DA (Discretionary Accruals).
Analysis technique which is used in this research is regress, which is to know the existence of influence earnings management with income tax cost. Result of analysis of indicate that influence direction earnings management with income tax cost is negativity, meaning profit management not have an effect on to income tax cost.

 

Keyword : Manajemen laba, pajak penghasilan

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/292/jiptummpp-gdl-s1-2008-khoirulana-14552-PENDAHUL-N.pdf



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