Pajak dan Konservatisme Akuntansi. 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. 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.
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Abstrak: Pajak dan Konservatisme Akuntansi. Tujuan dari penelitian ini adalah melakukan pengujian pengaruh kebijakan perpajakan terhadap konservatisme akuntansi di Indonesia.
Penelitian ini merupakan model penelitian kuantitatif deskriptif dengan menggunakan analisis regresi multipel. Metode pengujian secara regresi diterapkan pada perusahaan manufaktur yang listing di Bursa Efek Indonesia BEI pada tahun Penelitian ini menunjukkan pengaruh tingkat penurunan konservatisme akuntansi terhadap reformasi kebijakan perpajakan yang berupa penurunan tarif pajak. Penelitian ini juga menunjukkan bahwa kepatuhan wajib pajak di Indonesia masih rendah dengan melakukan manajemen laba terhadap laporan keuangan.
Abstract: Tax and Accounting Conservatism. 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. 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.
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Analisis Penerapan Konservatisme Akuntansi di Indonesia dalam Perspektif Positive Accounting Theory
This study aims to measure whether there is a significant difference between the level of accounting conservatism before and after the IFRS convergence. The research method used is a comparative method using paired t test. The sample in this study consists of observational data from a total of companies. The results show that although there is a difference between the conservatism level before and after the convergence period but the difference is not significant 0. This study answers so many assumptions of various business actors on the suspicion that when Indonesia decided to change the direction of GAAP to IFRS the level of conservatism will be much different. The IFRS principle no longer emphasizes conservative accounting, but IFRS emphasizes the principle of prudence which means the corporate management function responsible for preparing the financial statements is carried out with caution.
Diponegoro Journal of Accounting
Diponegoro Journal of Accounting. Open Journal Systems. User Username Password Remember me. Notifications View Subscribe. Abstract The main focus in the financial statements is income information and one of the principles relating to financial statements and income information is accounting conservatism, namely an act carefully in determining the amount of the profit.
Pajak dan Konservatisme Akuntansi
Earnings Response Coefficient is one method that is often used to measure the quality of earnings. The higher the ERC , the earnings quality is getting better. Earnings quality will not mislead users of financial statements information in making decisions. This study uses two factors suspected to affect the quality of earnings that accounting conservatism and good corporate governance because these two factors can be the solution of the conflict in the enterprise agency.