Proceedings of the 6th International Accounting Conference (IAC 2017)

The Effect of Fiscal Incentive on Earning Management among Listed Companies in Indonesia

Authors
Dyah Raras Danastri, Christine Christine
Corresponding Author
Dyah Raras Danastri
Available Online August 2017.
DOI
https://doi.org/10.2991/iac-17.2018.12How to use a DOI?
Keywords
Earning Management; Corporate Tax Rate Reduction
Abstract

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.

Copyright
© 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/).

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Volume Title
Proceedings of the 6th International Accounting Conference (IAC 2017)
Series
Advances in Economics, Business and Management Research
Publication Date
August 2017
ISBN
978-94-6252-519-1
ISSN
2352-5428
DOI
https://doi.org/10.2991/iac-17.2018.12How to use a DOI?
Copyright
© 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  - https://doi.org/10.2991/iac-17.2018.12
ID  - Danastri2017/08
ER  -