ACCRUAL DAN REAL EARNING MANAGEMENT DALAM MERESPON PENURUNAN TARIF PAJAK PENGHASILAN BADAN TAHUN 2010
Research conducted by Guenther (1994) shows the behavior of management to conduct income decreasingearning management in the period of one year before the income tax rate reduction in order to obtain relief theburden of income tax paid. The research of Alim (2009) showed indications of income decrea...
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| Format: | Article |
| Language: | English |
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Universitas Merdeka Malang
2017-03-01
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| Series: | Jurnal Keuangan dan Perbankan |
| Subjects: | |
| Online Access: | http://jurnal.unmer.ac.id/index.php/jkdp/article/view/744 |