AGRESIVITAS PAJAK DAN MANAJEMEN LABA PADA SAAT PERUBAHAN TARIF PAJAK PENGHASILAN BADAN

Abstract

This study aims to see whether there are differences in the level of tax aggressiveness and earnings management after the enactment of Law No. 2 of 2020. Tax aggressiveness is measured by current ETR and earnings management is measured by the Modified Jones Model. The location of this research was conducted at the Indonesia Stock Exchange. Companies listed on the LQ-45 index are the sample in this study. The analytical technique used is the Wilcoxon statistical test. The results showed that there are differences in tax aggressiveness before and after tax rate changes for corporate taxpayers based on Law No. 2 of 2020. Unlike the result of tax aggressiveness, there is no significant difference in the application of earnings management before and after tax rate changes for corporate taxpayers based on Law No. 2 of 2020.