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Oktavia .
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Economics, Econometrics & Finance Education

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DAMPAK PERUBAHAN TARIF PAJAK PENGHASILAN BADAN TERHADAP PERILAKU MANAJEMEN LABA Oktavia .
Jurnal Akuntansi vol. 12 no. 1 April 2012
Publisher : Jurnal Akuntansi

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Abstract

. This study aims to examine whether companies that earn profits will make earnings management in response to corporate tax rate changes. In addition, this study will also examine whether earnings management is based on tax incentives or non-tax incentives. This study includes 120 samples of profit firms in manufacturing sector between period 2009 – 2010. The result of this study proves that: (1) Profit firms make earnings management in order to respond the corporate tax changes; (2) earnings management performed by profit firms is influenced by tax incentives and non-tax incentives; and (3) non-tax incentive that influenced earnings management is debt. Keyword: income tax, corporate tax rate changes, and earnings management.
Pengaruh Perencanan Pajak Terhadap Return Saham Perusahaan Oktavia .; Arif Jauhari
Jurnal Akuntansi vol. 10 no. 1 Januari 2010
Publisher : Jurnal Akuntansi

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Going Concern dan Implikasinya Terhadap Pelaporan Keuangan dan Auditing Oktavia .
Jurnal Akuntansi vol. 10 no. 3 September 2010
Publisher : Jurnal Akuntansi

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Pengaruh Discretionary Accrual dan Beban Pajak Tangguhan Terhadap Manajemen Laba Subagyo .; Oktavia .; Marianna .
Jurnal Akuntansi vol. 11 no. 1 April 2011
Publisher : Jurnal Akuntansi

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Peralataan Laba dan Kaitannya dengan Nilai Perusahaan Oktavia .
Jurnal Akuntansi vol. 11 no. 2 November 2011
Publisher : Jurnal Akuntansi

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Abstract

DAMPAK PERUBAHAN TARIF PAJAK PENGHASILAN BADAN TERHADAP PERILAKU MANAJEMEN LABA Oktavia .
Jurnal Akuntansi vol. 12 no. 1 April 2012
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v12i1.83

Abstract

. This study aims to examine whether companies that earn profits will make earnings management in response to corporate tax rate changes. In addition, this study will also examine whether earnings management is based on tax incentives or non-tax incentives. This study includes 120 samples of profit firms in manufacturing sector between period 2009 – 2010. The result of this study proves that: (1) Profit firms make earnings management in order to respond the corporate tax changes; (2) earnings management performed by profit firms is influenced by tax incentives and non-tax incentives; and (3) non-tax incentive that influenced earnings management is debt. Keyword: income tax, corporate tax rate changes, and earnings management.
Pengaruh Perencanan Pajak Terhadap Return Saham Perusahaan Oktavia .; Arif Jauhari
Jurnal Akuntansi vol. 10 no. 1 Januari 2010
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v10i1.711

Abstract

Going Concern dan Implikasinya Terhadap Pelaporan Keuangan dan Auditing Oktavia .
Jurnal Akuntansi vol. 10 no. 3 September 2010
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v10i3.725

Abstract

Pengaruh Discretionary Accrual dan Beban Pajak Tangguhan Terhadap Manajemen Laba Subagyo .; Oktavia .; Marianna .
Jurnal Akuntansi vol. 11 no. 1 April 2011
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v11i1.727

Abstract

Peralataan Laba dan Kaitannya dengan Nilai Perusahaan Oktavia .
Jurnal Akuntansi vol. 11 no. 2 November 2011
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v11i2.731

Abstract

Co-Authors Arif Jauhari Marianna . Subagyo .