The Effect of Fiscal Incentive on Earning Management among Listed Companies in Indonesia
- 10.2991/iac-17.2018.12How to use a DOI?
- Earning Management; Corporate Tax Rate Reduction
This study aims to analyze how a fiscal incentive provided by the government to initiate investment will affect a company’s earning management. The fiscal incentive used in this study is the corporate tax rate reduction for listed companies based on Government Regulation (GR) No. 81/2007 and GR No. 77/2013. The unbalanced panel data collected consists of 346 listed companies in the period of 2008-2014 excluding companies from the financial and mining sectors. Multivariate regression results show that there is no evidence that the tax rate reduction has any impact on the company’s earning management.
- © 2018, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Dyah Raras Danastri AU - Christine Christine PY - 2017/08 DA - 2017/08 TI - The Effect of Fiscal Incentive on Earning Management among Listed Companies in Indonesia BT - Proceedings of the 6th International Accounting Conference (IAC 2017) PB - Atlantis Press SP - 64 EP - 69 SN - 2352-5428 UR - https://doi.org/10.2991/iac-17.2018.12 DO - 10.2991/iac-17.2018.12 ID - Danastri2017/08 ER -