ACCOUNTING & FINANCE CORNER
Wednesday December 7th 2022

Analisis Corporate Governance dan Reformasi Perpajakan Terhadap Manajemen Laba dan Manajemen Pajak Pada Perusahaan Terdaftar di BEI

Selly Septiani

Dwi Martani

Abstract

This study aimed to analyze corporate governance and tax reform toward ABTD (Abnormal Book-Tax Differences). High level of ABTD indicates firm has strong incentives for doing tax and earning management. Besides that, measurement of corporate governance performance is based on Asean CG Scorecards but only for assessment role of board of commissioner, boardof director, and audit committee. This study used 113 sample from all listed firm in BEI from 2008-2012, except mining, agriculture, financial, and construction. The results suggest that (1) firm did tax management alongside earning management during decreasing tax rate (2) tax management depends on tax facility for tax rate lower 5% for company has 40% or more public share ownership (3)earning management depends on financial condition of firm, either they are in profit or loss (4) proactive approach by board of commissioner and board of directormight be able to minimize company tax expense.

Keyword: abnormal book-tax differences, Asean CG Scorecard, tax reform, corporate governance.

Dipresentasikan pada Simposium Nasional Akuntansi (SNA) XVII “Peranan Akuntan dalam Mewujudkan Pembangunan Berkelanjutan Melalui Pelaporan Terintegrasi”, Nusa Tenggara Barat, 24 – 27 September 2014, penyelenggara: Fakultas Ekonomi Universitas Mataram dan IAI-KAPd. Analisis Corporate Governance…

Latest Topics

Bakar Ikan

Membakar ikan di penghujung tahun mungkin disering dilakukan beberapa teman, entah sebagai kebiasaan atau sekedar [Read More]

Saat Engkau Pergi….

Dua minggu sudah Engkau pergi meninggalkan Ummi, Nak. Sesuatu yang tidak pernah Ummi bayangkan akan secepat ini. [Read More]

Sustainability Reporting

Berikut materi terkait dengan sustainability reporting berdasarkan GRI 2021. Ini yang terbaru dan baru akan efektif dua [Read More]

Dampak PP 35 terhadap Kewajiban Imbalan Pasti

UU Ciptakerja kluster ketenagakerjaan merubah beberapa ketentuan dalam UU 13 tahun 2003 tentang Ketegakerjaan. Salah [Read More]

Standar Akuntansi Pemerintahan

Workshop Akuntansi Sektor Publik yang diselenggarakan oleh PKKM Prodi S1 Akuntansi FEB UNTAD dan IAI WIlayah Sulawesi [Read More]

Popular Topics

Dokumen Publikasi puisi

Pages

Insider

Archives