Tax Amnesty and Earnings Management: An Initial Evidence
The aim of this paper is to examine the effect of earnings management on the participation of company owners in tax amnesty program in Indonesia. This study uses a matching sample approach that consist of publicly listed companies that participated in tax amnesty program and companies that did not p...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Negeri Semarang
2019-03-01
|
| Series: | Jurnal Dinamika Akuntansi |
| Subjects: | |
| Online Access: | https://journal.unnes.ac.id/nju/index.php/jda/article/view/18675 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850167337107324928 |
|---|---|
| author | Ira Geraldina Rania Jasmine |
| author_facet | Ira Geraldina Rania Jasmine |
| author_sort | Ira Geraldina |
| collection | DOAJ |
| description | The aim of this paper is to examine the effect of earnings management on the participation of company owners in tax amnesty program in Indonesia. This study uses a matching sample approach that consist of publicly listed companies that participated in tax amnesty program and companies that did not participate in tax amnesty program during 1 July-30 September 2016. The final sample was obtained 339 firm years. Information about the owner of the company that participated the tax amnesty program was obtained from the mass media. The results show that accrual earnings management has a positive effect on the possibility of the owner of the company to participate in the tax amnesty program. This study suggests the users of financial reports to pay attention on the level of aggressiveness of companies’ earnings management whom the owners participate in tax amnesty program. The aggressive financial reporting could indicate the low quality of the financial reporting. This study also provides conceptual contribution to the development of science regarding the relation of earnings management and the probability of a company owners participating in the tax amnesty program. |
| format | Article |
| id | doaj-art-e251cdc4127c43f9bcefc6c4998c9e26 |
| institution | OA Journals |
| issn | 2085-4277 |
| language | English |
| publishDate | 2019-03-01 |
| publisher | Universitas Negeri Semarang |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi |
| spelling | doaj-art-e251cdc4127c43f9bcefc6c4998c9e262025-08-20T02:21:13ZengUniversitas Negeri SemarangJurnal Dinamika Akuntansi2085-42772019-03-01111263310.15294/jda.v11i1.186758910Tax Amnesty and Earnings Management: An Initial EvidenceIra Geraldina0Rania Jasmine1STIE Indonesia Banking SchoolSTIE Indonesia Banking SchoolThe aim of this paper is to examine the effect of earnings management on the participation of company owners in tax amnesty program in Indonesia. This study uses a matching sample approach that consist of publicly listed companies that participated in tax amnesty program and companies that did not participate in tax amnesty program during 1 July-30 September 2016. The final sample was obtained 339 firm years. Information about the owner of the company that participated the tax amnesty program was obtained from the mass media. The results show that accrual earnings management has a positive effect on the possibility of the owner of the company to participate in the tax amnesty program. This study suggests the users of financial reports to pay attention on the level of aggressiveness of companies’ earnings management whom the owners participate in tax amnesty program. The aggressive financial reporting could indicate the low quality of the financial reporting. This study also provides conceptual contribution to the development of science regarding the relation of earnings management and the probability of a company owners participating in the tax amnesty program.https://journal.unnes.ac.id/nju/index.php/jda/article/view/18675tax amnesty, tax avoidance, earnings management, reporting quality |
| spellingShingle | Ira Geraldina Rania Jasmine Tax Amnesty and Earnings Management: An Initial Evidence Jurnal Dinamika Akuntansi tax amnesty, tax avoidance, earnings management, reporting quality |
| title | Tax Amnesty and Earnings Management: An Initial Evidence |
| title_full | Tax Amnesty and Earnings Management: An Initial Evidence |
| title_fullStr | Tax Amnesty and Earnings Management: An Initial Evidence |
| title_full_unstemmed | Tax Amnesty and Earnings Management: An Initial Evidence |
| title_short | Tax Amnesty and Earnings Management: An Initial Evidence |
| title_sort | tax amnesty and earnings management an initial evidence |
| topic | tax amnesty, tax avoidance, earnings management, reporting quality |
| url | https://journal.unnes.ac.id/nju/index.php/jda/article/view/18675 |
| work_keys_str_mv | AT irageraldina taxamnestyandearningsmanagementaninitialevidence AT raniajasmine taxamnestyandearningsmanagementaninitialevidence |