DETERMINAN MANAJEMEN LABA DALAM PERUBAHAN TARIF PAJAK PENGHASILAN BADAN

DETERMINAN MANAJEMEN LABA DALAM PERUBAHAN TARIF PAJAK PENGHASILAN BADAN

In 2008, the Indonesian Directorate General of Tax Law changes the Income Tax Law. They have been issued the Law Division 36 of 2008 on Income Tax. Corporate income tax rates changes from progressive rates to single rate, which 28% were effected in 2009 and 25% were effected in 2010. The purpose of...

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Bibliographic Details
Main Authors: Santoso Suando, Toto Warsoko Pikir, Lodovicus Lasdi
Format: Article
Language:English
Published: Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya 2020-07-01
Series:Jurnal Akuntansi Kontemporer
Subjects:
discretionary accrual
manajemen laba
perubahan tarif pajak
insentif pajak
non insentif pajak
Online Access:http://journal.wima.ac.id/index.php/JAKO/article/view/2617

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