Tax Evasion Dalam Hubungannya Dengan Earnings Management  

Oleh:

Lesmana, Desy

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Jurnal Keuangan dan Bisnis vol. 4 no. 2 (Oct. 2006), page 94-101.
Topik: Tax Evasion; Earnings Management; Tax Expense; Tax Procedure.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ148.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Although tax evasion is very clearly forbidden by rules because it break tax rules No. 16 art 39, 2002, about tax procedure, the practices keep continue heavily in Indonesia. What is the manjer motivation to keep tax evasion? Earnings management will be succeded if they can create earnings in the company. To realize the goal, manajer tend to cut any espenses that could minimize tax is said legal if it is allowed by rules. But if their action is considetred as illegal, government will give punishment.

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