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Jurnal

Jurnal Keuangan dan Perbankan

Keyword

KEYWORD : managerial ownership, payable taxes, discretionary accruals.

Pengarang

  1. Kiswanto
  2. Ahmad Nurkhin

    Subject

    1. FINANCE
    2. BANKING

      [Abstrak]



      ABSTRACT :



      Government’s
      efforts to boost revenue fro the tax sector brought considerable consequences
      for businenessmen. This made businessmen try to do tax palanning, one of which
      was to conduct earnings management to reduce payable taxes. This study examined
      whether managerial ownership influenced the ammont of payable income tax of
      corporate taxpayers through discretionary accruals. This study used path
      analysis approach (path analysis) by taking sample of companies listed on
      indonesia stock exchange in 2009. The results showed that managerial ownership
      directly influenced the payable income tax.  Furthermore, it could be seen that managerial
      ownership had a direct effect on ernings management. Besides, earnings
      management had a direct effect on payable income tax. Thus, the sobel test was
      used to prove the ability of ernings management variables i mediating the
      effect of managerial ownership on income tax. Future research was expected to
      expand the main pbject observation payable income tax as an tax obligation to
      ensure that the behavior of the company in doing profit or income management
      for lowering profit or income could lower or raise the payable income tax.



      Periode

      Vol 17, Nomor 03, Tahun 2013

      [Berkas]

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