ANALISIS MANAJEMEN LABA PADA PERUSAHAAN PROPERTI DAN JASA KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SETELAH PENERAPAN TAX AMNESTY

Abstract

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