Pengurangan Pajak Melalui Manipulasi Perhitungan Depresiasi Dampaknya Terhadap Aliran Kas Pada Aktivitas Operasi

Dhiana Ekowati, Bambang Ariyanto


This study focused on companies that reported the smallest annual profit or annual earnings changes called Suspect firm-years. In this study the authors could not find any empirical evidence that suggests the existence of manipulation in the calculation of depreciation efforts undertaken by the management, at their respective companies. Manipulation process is intended to reduce the debt burden of corporate taxes also do not have a significance impact on the consolidated cash flow on operating activities.
Depreciation is one way to reduce the tax burden on companies including Suspect firm-years. In this study the authors used multiple regression analysis, with three dependent variable and six independent variables, but still not proven to occur a reduction of taxes by manipulating depreciation calculations performed by company managers.
In this study no significant relationship occurred between tax reduction efforts with cash flow on operating activities, although there was manipulation in the calculation of depreciation.
Keywords: Tax, Manipulation, Depreciation, Cash Flow, Suspect firm-years, Regression

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