Muhammad Khoiru Rusydi, Siddarta Utama, Chaerul D Djakman


Abstrak: Pajak dan Konservatisme Akuntansi. Tujuan dari penelitian ini adalah melakukan pengujian pengaruh kebijakan perpajakan terhadap konservatisme akuntansi di Indonesia. Penelitian ini merupakan model penelitian kuantitatif deskriptif dengan menggunakan analisis regresi multipel. Metode pengujian secara regresi diterapkan pada perusahaan manufaktur yang listing di Bursa Efek Indonesia (BEI) pada tahun 2007-2011. Penelitian ini menunjukkan pengaruh tingkat penurunan konservatisme akuntansi terhadap reformasi kebijakan perpajakan yang berupa penurunan tarif pajak. Penelitian ini juga menunjukkan bahwa kepatuhan wajib pajak di Indonesia masih rendah dengan melakukan manajemen laba terhadap laporan keuangan.


Abstract: Tax and Accounting Conservatism. The purpose of this study is to examine the influence of taxation policy on accounting conservatism in Indonesia. This study is a descriptive quantitative research model by using multiple regression analysis. Regression testing method applied to manufacturing companies listing in Indonesia Stock Exchange (BEI) in 2007-2011. This study shows the effect of decreasing level of accounting conservatism on taxation policy reform in the form of tax rate reduction. This study also shows that taxpayer compliance in Indonesia is still low with earnings management on financial statements.


tax policy; tax rates; accounting conservatism

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