Pajak dan Konservatisme Akuntansi

Muhammad Khoiru Rusydi; Siddarta Utama; Chaerul D. Djakman

doi:10.18202/jamal.2017.04.7050

Pajak dan Konservatisme Akuntansi

Muhammad Khoiru Rusydi, Siddarta Utama, Chaerul D. Djakman

Department of Accounting

Research output: Contribution to journal › Article › peer-review

Abstract

The purpose of this study is to examine the influence of taxation policy on accounting conservatism in Indonesia. This study is a descriptive quantitative research model by using multiple regression analysis. Regression testing method applied to manufacturing companies listing in Indonesia Stock Exchange (BEI) in 2007-2011. This study shows the effect of decreasing level of accounting conservatism on taxation policy reform in the form of tax rate reduction. This study also shows that taxpayer compliance in Indonesia is still low with earnings management on financial statements.

Original language	Indonesian
Pages (from-to)	216-226
Journal	Jurnal Akuntansi Multiparadigma
Volume	8
Issue number	1
DOIs	https://doi.org/10.18202/jamal.2017.04.7050
Publication status	Published - 1 Apr 2017

Keywords

tax policy; tax rates; accounting conservatism

Access to Document

10.18202/jamal.2017.04.7050Licence: CC BY-NC

http://jamal.ub.ac.id/index.php/jamal/article/view/663Licence: CC BY-NC

Cite this

@article{29ab1f83cbae4385843f88630b885f34,

title = "Pajak dan Konservatisme Akuntansi",

abstract = "The purpose of this study is to examine the influence of taxation policy on accounting conservatism in Indonesia. This study is a descriptive quantitative research model by using multiple regression analysis. Regression testing method applied to manufacturing companies listing in Indonesia Stock Exchange (BEI) in 2007-2011. This study shows the effect of decreasing level of accounting conservatism on taxation policy reform in the form of tax rate reduction. This study also shows that taxpayer compliance in Indonesia is still low with earnings management on financial statements.",

keywords = "tax policy; tax rates; accounting conservatism",

author = "Rusydi, {Muhammad Khoiru} and Siddarta Utama and Djakman, {Chaerul D.}",

year = "2017",

month = apr,

day = "1",

doi = "10.18202/jamal.2017.04.7050",

language = "Indonesian",

volume = "8",

pages = "216--226",

journal = "Jurnal Akuntansi Multiparadigma",

issn = "2089-5879",

number = "1",

}

TY - JOUR

T1 - Pajak dan Konservatisme Akuntansi

AU - Rusydi, Muhammad Khoiru

AU - Utama, Siddarta

AU - Djakman, Chaerul D.

PY - 2017/4/1

Y1 - 2017/4/1

N2 - The purpose of this study is to examine the influence of taxation policy on accounting conservatism in Indonesia. This study is a descriptive quantitative research model by using multiple regression analysis. Regression testing method applied to manufacturing companies listing in Indonesia Stock Exchange (BEI) in 2007-2011. This study shows the effect of decreasing level of accounting conservatism on taxation policy reform in the form of tax rate reduction. This study also shows that taxpayer compliance in Indonesia is still low with earnings management on financial statements.

AB - The purpose of this study is to examine the influence of taxation policy on accounting conservatism in Indonesia. This study is a descriptive quantitative research model by using multiple regression analysis. Regression testing method applied to manufacturing companies listing in Indonesia Stock Exchange (BEI) in 2007-2011. This study shows the effect of decreasing level of accounting conservatism on taxation policy reform in the form of tax rate reduction. This study also shows that taxpayer compliance in Indonesia is still low with earnings management on financial statements.

KW - tax policy; tax rates; accounting conservatism

U2 - 10.18202/jamal.2017.04.7050

DO - 10.18202/jamal.2017.04.7050

M3 - Article

SN - 2089-5879

VL - 8

SP - 216

EP - 226

JO - Jurnal Akuntansi Multiparadigma

JF - Jurnal Akuntansi Multiparadigma

IS - 1

ER -