Bernacilia, Jessica (2018) Analisis manajemen laba pada perusahaan properti dan jasa konstruksi yang terdaftar di bursa efek Indonesia sebelum dan setelah penerapan tax amnesty. Bachelor thesis, Universitas Pelita Harapan Surabaya.
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Abstract
Demi terlaksananya pembangunan nasional dengan tujuan untuk meningkatkan kesejahteraan rakyat yang dapat diwujudkan dengan menggali sumber dana yang berasal dari dalam negeri berupa pajak, pemerintah melakukan pemungutan pajak. Pajak merupakan salah satu sumber penerimaan negara yang besar. Berbagai cara dilakukan pemerintah untuk meningkatkan penerimaan negara melalu sektor perpajakan, salah satu cara yang digunakan pemerintah adalah dengan memberikan insentif-insentif dalam perpajakan guna merangsang wajib pajak untuk melaksanakan kewajibannya. Dalam pelaporan pajak sering terjadi perbedaan kepentingan antara pemerintah dan perusahaan sebagai wajib pajak. Pemerintah cenderung berkeinginan untuk memungut pajak sesuai dengan peraturan perpajakan sedangkan pihak perusahaan sebagai wajib pajak berusaha untuk membayar pajak sekecil mungkin sehingga terkadang perusahaan harus melakukan manajemen laba. Penelitian ini ditulis untuk menganalisis apakah terdapat perbedaan discretionary accrual sebelum dan sesudah tax amnesty. Hasil penelitian ini menunjukkan hipotesis diterima. Hal ini ditunjukkan dengan adanya perbedaan nilai discretionary accruals pada periode sebelum dan setelah tax amnesty dengan perbedaan yang cukup signifikan / Government tax purposes in national development to improve people’s welfare is by using national source of fund, especially taxes collection. Taxes are one of the major sources of state revenues. Government uses various way to increase state revenues through taxation sector, one of the ways used by the government is to provide incentives in taxation to stimulate taxpayers to carry out their obligations. In tax reporting there is often a difference of interest between the government and the company as taxpayers. The government tends to be willing to collect taxes in accordance with tax regulations while the company as taxpayers trying to pay taxes as small as possible so that sometimes companies have to make an earning management. This study was written to analyze whether there are discretionary accrual differences before and after tax amnesty. The result of this study indicate the hypothesis was accepted. This is indicated by the difference of discretionary accruals before and after tax amnesty with significant differences
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | tax amnesty; earning management; amnesti pajak; manajemen laba | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
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Depositing User: | Rafael Rudy | ||||||||||||
Date Deposited: | 23 May 2022 01:07 | ||||||||||||
Last Modified: | 23 May 2022 01:07 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/47433 |
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