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Earnings Management dan Beban Pajak | Juliati | Jurnal Akuntansi dan Bisnis

Earnings Management dan Beban Pajak

Juliati Juliati, Ahmad Ridwan, Sofyan Hadinata

##article.abstract##


This study have a goal to give empirical evidence that deferred tax expensea and current tax expense have an aility to detect eanings management at changing of tax rate like the study that be done(Philips, 2003; Dhaliwal, 2003, Yulianti, 2005 dan Hendrawan, 2007). This study used discretionary accruals to measure earnings management. Data used manufacturer company that list at Indonesian Stock Exchange 2008 -2012. The test of liner regression showed that deferred tax expense and current tax expense have an ability to detect earnings management.

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DOI: http://dx.doi.org/10.20961/jab.v14i1.152

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


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