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"Penelitian ini bertujuan mengetahui pengaruh perubahan tarif pajak PPh badan terhadap nilai pengukuran kinerja perusahaan serta faktor penentu tarif pajak efektif pada masa sebelum dan sesudah periode perubahan. Penelitian menggunakan variabel EVA, ROI, EPS serta tarif pajak efektif untuk mengetahui signifikansi perbedaan, menggunakan Wilcoxon rank test dan paired t-test. Analisis data panel dengan model random effect terkait faktor penentu tarif pajak efektif menggunakan proksi leverage, size dan capital intensity. Hasil penelitian menunjukan terdapat perbedaan signifikan nilai EVA, ROI, EPS serta tarif pajak efektif sebelum dan sesudah periode perubahan tarif pajak, serta size berpengaruh signifikan positif terhadap tarif pajak efektif sebelum perubahan tarif PPh badan.

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This study aims to determine the effect of changes in corporate income tax rate on the value of the company's performance measurement and determinants of effective tax rates in the period before and after the period of change. Studies using variable EVA, ROI, EPS and effective tax rate to determine the significance of the differences, using the Wilcoxon rank test and paired t-test. Analysis of panel data with random effects models related to determinants factors of effective tax rates using a proxy for leverage, size and capital intensity. The results showed there were significant differences in the value of EVA, ROI, EPS and effective tax rates before and after the period of change in tax rate, and size has a positive significant effect on the effective tax rate before the change in corporate income tax rates."

"Penelitian ini bertujuan menganalisis dampak perubahan tarif pajak terhadap hubungan agresivitas pelaporan keuangan dan agresivitas pajak. Studi ini menggunakan pengukuran penghindaran pajak: Book-Tax Difference BTD , Abnormal Permanent Difference DTAX , Abnormal Book-Tax Difference BTD, dan Composite Measure of Tax Avoidance CMTA . Data diperoleh dari perusahaan yang terdaftar di Bursa Efek Indonesia BEI tahun 2007 - 2010.Hasil penelitian belum dapat membuktikan bahwa agresivitas pelaporan keuangan sebelum perubahan tarif lebih kecil daripada sesudah perubahan dan agresivitas pajak sebelum perubahan tarif lebih besar daripada sesudah perubahan. Penelitian ini dapat membuktikan terdapat hubungan positif antara agresivitas pelaporan keuangan dan agresivitas pajak. Studi ini juga dapat membuktikan bahwa perubahan tarif pajak memperlemah pengaruh agresivitas pelaporan keuangan terhadap agresivitas pajak, namun hubungan sebaliknya tidak dapat dibuktikan.

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This study aims to analyze the impact of tax rate changes on the relation between financial reporting aggressiveness and tax aggressiveness. This study uses tax avoidance measurements Book Tax Difference BTD, Abnormal Permanent Difference DTAX , Abnormal Book Tax Difference BTD, and Composite Measure of Tax Avoidance CMTA . The data were obtained from companies listed in the Indonesia Stock Exchange IDX in 2007 2010.

The results have not been able to prove that the financial reporting aggressiveness before the tariff change is less than after the change and tax aggressiveness before the tariff change is greater than after the change. This study can prove there is a positive relationship between financial reporting aggressiveness and tax aggressiveness. This study can also prove that changes in tax rates weaken the effect of financial reporting aggressiveness on tax aggressiveness, but the opposite relationship can not be proven."