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Jurnal Riset Akuntansi Indonesia


tax shifting, corporate income tax, earnings management, accrual.


Cristine, Yulianti




as corporate income tax is considered an
important tax for developing countries, the governments in these countries has
continuously tried to modify corporate income tax structure in order to optim8ize
their tax revenues. This study aims to examine the responsiveness of corporate
taxable income to tax structure changes
in Indonesia by analyzing Indonesian the
corporate tax rate reduction in 2008. This study investigates how corporate
taxpayers respond to the tax rate changes, whether and to what extent corporate
taxpayers alter their behavior in ways that effect their taxable income. Using
a current accrual model as used by guenther (1994), this study shows that
future reduction in tax rate has negative effect on current earnings,
which means firms tried to shift their
income from the current period to future periods to obtain tax benefits.
Further, this research also finds that foreign ownership and existing loss compensation
affect the probabilities of companies conducting earnings management. Based on
these results, policy makers in Indonesia should take into consideration the
behavioral effect of changes in income
tax legislation and integrate this effect into their future policy development.


Vol 16, Nomor 01, Tahun 2013


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