MANAJEMEN LABA DENGAN MOTIVASI PAJAK PADA BADAN USAHA MANUFAKTUR DI INDONESIA
This research investigated whether accounting earnings of manufacture corporations listedon Indonesia Capital Market were managed decreasing in response to Income Tax Reform Actof 2008. To fi nd income decreasing, earning management evidence would used total accruals Jonesmodifi cation model (Dechow...
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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/1092 |