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Hania Galuh Pratiwi
University of Merdeka Malang
Economics, Econometrics & Finance

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Earnings Management in Response to Corporate Income Tax Rates Changes Hania Galuh Pratiwi; Fajar Nurdin
Jurnal Akuntansi dan Perpajakan Vol 9, No 1 (2023): Maret 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i1.9665

Abstract

This study also aims to test the level of company earnings management before and after the new Corporate Income Tax rate in Law Number 02 of 2020 is set at 22%. The research was conducted on health sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. There were 25 populations and from these populations, 13 sample companies were selected using the purposive sampling method. The data analysis technique used is the paired t-test difference test. Based on data analysis, there were significant differences in discretionary accrual levels before and after the new Corporate Income Tax rate was determined. This means that the company conducts earnings management in response to Corporate Income Tax rates changes.
Co-Authors Fajar Nurdin