MANAJEMEN PENDAPATAN DAN PENGECUALIAN PAJAK PENDAPATAN DI MALAYSIA
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https://doi.org/10.9744/jak.5.2.pp.%2091-109Keywords:
abnormal accrual, discretionary accrual, non-discretionary accrual.Abstract
This study examines whether earnings management action was done in Malaysia for period of 1999. The study was based on abnormal accrual, continued by is spliting off to discretionary accrual and non-discretionary accrual by Jones' model (1991). There were 295 companies registered in Kuala Lumpur Stock Exchange which had completed financial statement for the year of 1999-2000. Statistical analysis in this study shows that there is no strove evidence that the earnive management by income maximization that was motivated by the release of income tax exemption was applied in 1999 by income amximization that was motivated motivated by the release of tax income exemption was applied in 1999. The analysis is also done for the year of 2000, as the action of earning management in 1999 will have impact for the financial reporting in the following year. Thus, in can be identified that the finding in the year of 2000 will support the finding of the previous year. Abstract in Bahasa Indonesia : Penelitian ini bertujuan untuk menguji apakah praktek manajemen pendapatan terjadi di Malaysia untuk periode pengamatan tahun 1999. Penelitian ini didasarkan pada abnormal akrual dan menggunakan model Jones (1991) dengan membagi discretionary accrual dan non-discretionary accrual yang menjadi sample dalam penelitian ini adalah 295 perusahaan yang terdaftar di Bursa Efek Kuala Lumpur yang laporan keuangannya lengkap untuk tahun 1992-2000. Penelitian ini tidak memberikan bukti yang kuat bahwa praktek manajemen pendapatan dengan pola maksimalisasi laba telah dilakukan dalam tahun 1999 yang dimotivasi dengan adanya pengecualian pajak. Analisa ini juga dilakukan untuk tahun 2000 dengan alasan praktek manajemen pendapatan pada tahun tersebut memberikan efek pada pelaporan tahun berikutnya. Oleh karena itu dapat diidentifikasikan bahwa temuan pada tahun 2000 juga mendukung temuan tahun sebelumnya.Downloads
Published
2005-04-25
How to Cite
Ibrahim, D. N., Yuskar, Y., & Md. Taib, F. (2005). MANAJEMEN PENDAPATAN DAN PENGECUALIAN PAJAK PENDAPATAN DI MALAYSIA. Jurnal Akuntansi Dan Keuangan, 5(2), pp. 91-109. https://doi.org/10.9744/jak.5.2.pp. 91-109
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