PENGARUH BEBAN PAJAK PENGHASILAN TERHADAP TINDAKAN MANAJEMEN LABA(Studi Empiris pada Perusahaan Food and Beverages yang Listing di BEI)
ABSTRAC This paper is aimed to knew influent of income tax expense to earnings management. This reseach use 48 samples data, from 12 samples food and beverages companies that is listed on Indonesian Stock Exchange with 4 year financial report period from 20052008 and 2004 financial report for addition information, sampling method was using purposive which used certain criteria to choose, sample of food and beverages companies. To detect the measure of earnings management in financial report, this research use the approach of discretionary accruals with Jones modified calculation. This research use the regression analysist to knew the influent of income tax expense to earnings management. The result concludes that alternative hypothesis are rejected. Although there is weak evidence showing that measure of earnings management is depend on income tax expense. But the result show there is measure of earnings management in food and beverages companies that is listed on Indonesian Stock Exchange with income increasing and income decreasing.
Data provided are for informational purposes only. Although carefully collected, accuracy cannot be guaranteed. The impact factor represents a rough estimation of the journal's impact factor and does not reflect the actual current impact factor. Publisher conditions are provided by RoMEO. Differing provisions from the publisher's actual policy or licence agreement may be applicable.