Rekayasa Laba Akrual untuk Meminimalkan Pajak Penghasilan

Authors

  • Siti Munfiah Hidayati
  • - Khanifah

DOI:

https://doi.org/10.31942/akses.v1i1.446

Abstract

The research was held on the background of changes in  tax bill which had been stated on Bill Number 17/ 2000 about income tax  which was  issued  since 1 January 2001.  The changes of tax bill could make artificial accrual profit for management to minimize income tax  with  delay profit statement on 2000 period and put this profit to 2001 period.
The used data included : net profit, number of fixed active assets, total active assets, changed income, operational cash flow.  Used Analytic technique were : classical assume test, multiple regression , t test and  mean divert test.
The yield of t test and mean divert test could be interpreted that there were no artificial accrual for 2000, and 2001 period to respond the changes of tax bill for minimize income tax.

Downloads

Published

2006-04-15

Issue

Vol. 1 No. 1 (2006)

Section

Articles

License

Authors who publish with this journal agree to the following terms: Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). Open Access Policy