Pajak dan Konservatisme Akuntansi

Muhammad Khoiru Rusydi, Siddarta Utama, Chaerul D. Djakman

Research output: Contribution to journalArticlepeer-review


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 languageIndonesian
Pages (from-to)216-226
JournalJurnal Akuntansi Multiparadigma
Issue number1
Publication statusPublished - 1 Apr 2017


  • tax policy; tax rates; accounting conservatism

Cite this