Hasil Pencarian  ::  Simpan CSV :: Kembali

"This study aims to analyze the impact of modernization of taxation system and amendment of income tax law on the components of the book-tax conformity accruals, whether there are any differences in the earnings persistence of book-tax conformity accruals (which have higher tax conformity) and book-only accruals (which have lower tax conformity). This study also demonstrates whether the market anomalies occur on those accruals component in the context of taxation in Indonesia. By using 1.729 observations over the years of 2002-2014, this study shows that strategy in book-tax conformity accruals is generally income increasing, while strategy in book-only accruals is income decreasing. The company?s policy on accrual components has different characteristics before and after the implementation of this phase. Governance improvement of taxation authority can increase corporate book-tax conformity accruals. However, when corporate is facing changes in tax laws such as simplification and lower tax rate, they decrease book-tax conformity accruals. Therefore, discretionary book-tax conformity accruals are mispriced by market."

"Penelitian ini bertujuan (a) memahami penafsiran laba akuntansi oleh akuntan dan non-akuntan; serta (b)melakukan pencarian makna (semiotika) secara dekonstruktif atas teks yang berkaitan dengan penafsiranlaba akuntansi oleh para informan. Penelitian dilakukan berdasarkan pendekatan kritikal-posmodernberbasis filsafat Jacques Derrida. Dengan berbasis pada filsafat Jacques Derrida, kajian semiotikadekonstruktif mengungkap realitas bahwa (a) laba akuntansi adalah jejak, balk jejak sebagai "sejarahteks" maupun jejak sebagai pengalaman dan kepentingan penafsir; (b) tidak ada realitas di luar teks labaakuntansi karena makna laba akuntansi bersifat intertekstual, labq akuntansi hanya hasil dart simulasi,dan makna laba akuntansi tidak melampaui kepentingan dan pengalaman penafsir; (c) laba akuntansiadalah metafisika kehadiran, dalam arti ada dan hadir melalui proses mengada, representasi dart realitasyang ada dart adaan-adaan, sehingga laba akuntansi adalah ilusi yang bermuara pada reifikast; (d)laba akuntansi adalah produk logosentrisme, yaitu logika atau rasio sebagai pusat kebenaran, sehinggaidealisme akuntansi dalam penetapan laba lebih mengemuka daripada pragmatisme.

---

AbstractThe main aims of the research are (a) to understand the interpretation of accounting earnings by accountantsand non-accountants,· and (b) to perform a deconstructively semiotics-reading about the text related with their interpretations of qccounting earnings. This research is performed based on the critical-postmodern approach, especially based on the Jacques Derrida s philosophy. Based on the Jacques Derrida s philosophy, deconstructive semiotics analysis expresses some realities that are (a) accounting earnings are traces, either the trace as a history of text or as an experience and interest of interpreter; (b) nothing outside thetext of accounting earnings because the meanings of accounting earnings are jntertextual, accounting earnings are the result of simulation only, and the meanings of accounting earnings do not exceed the experience and interest of interpreter; (c) accounting earnings are the metaphysics of presence, in the means of "being" and "presence" through the process called "becoming", representation of "the being of beings" realities, so that accounting earnings are illusion ended to reification; (d) accounting earnings are the product of logocentrism, that is ratio as a centre of truth, so that accounting idealism in earnings determination is more conspicuous than pragmatism."

"Discontinuities in earnings distribution have been discovered by several studies in United States and Australia. These studies examined the pooled, cross sectional distribution of earnings and found discontinuities around earnings threshold which indicates the exercise of management discretion to exceed earnings threshold. This study examines the distribution of earnings in Indonesia for two important purposes which are avoiding losses and avoiding earnings decline.The result on listed companies at the JSX during 1999 - 2002 show abnormality in earnings distribution, whereas total small profit firms are above expectations, meanwhile total small loss firms are the opposite. We didn 't find such abnormality in the distribution of earnings changes, whereas total small decrease firms in contrary are above expectations. This suggests that the most important earnings threshold for Indonesian firms is to avoid reporting losses."

"This study aims to examine the effect of accrual or real earnings management on the possibility of companiesinvolved in tax shelter activities by using Surat Ketetapan Pajak Kurang Bayar (notice of tax deficiency)as a proxy to measure the tax shelter. By using a sample of companies who received Surat Ketetapan PajakKurang Bayar (notice of tax deficiency) in manufacturing industry and listed in Indonesia Stock Exchangeduring the period 2001-2010, this study finds that the company tends to favor accrual earnings managementfor decreasing possibility of aggressive tax shelter activities. This finding is not supporting the hyphotesis.Real earnings management via abnormal operating cash flows and abnormal discretionary productionincreasing possibility of aggressive tax shelter activities. Both findings are supporting the hypothesis. Thisstudy also finds that both practices of accrual earnings management or real earnings management havesubstitute effect in explaining the possibility of companies involved in tax shelter activities.AbstrakPenelitian ini bertujuan untuk menguji pengaruh manajemen laba akrual atau manajemen laba riilterhadap kemungkinan perusahaan terlibat dalam aktivitas tax shelter dengan menggunakan sanksi pajakberdasarkan Surat Ketetapan Pajak Kurang Bayar (SKPKB) untuk mengidentifikasi perusahaan yangterindikasi melakukan aktivitas tax shelter. Dengan menggunakan sampel perusahaan yang menerima danmendapatkan ketetapan final SKPKB pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesiaperiode 2001-2010, hasil penelitian menunjukkan perusahaan cenderung menggunakan manajemen labaakrual untuk menurunkan kemungkinan perusahaan terlibat dalam kegiatan tax shelter. Temuan tersebuttidak sesuai dengan dugaan penelitian. Temuan yang sesuai dengan dugaan penelitian adalah manajemenlaba riil melalui diskresi arus kas operasi dan biaya produksi menaikkan kemungkinan perusahaan terlibatdalam kegiatan tax shelter. Studi ini juga menemukan bahwa penggunaan manajemen laba akrual atau riildalam aktivitas tax shelter dapat saling bersubstitusi."