PENGARUH REVALUASI ASET TETAP BERWUJUD DAN REKAYASA AKRUAL TERHADAP LABA KENA PAJAK PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Senja Kurnia, 2012; The Impact Of Tangible Fixed Asset Revaluation And Accrual Re-Engineering On The Taxable Profit Of Manufacturing Company Listed In Indonesia Stock Exchange. Counseling Lector 1: Tresto Eka Jaya SE, M.Ak., Counseling Lector 2: Dian Citra Aruna, SE, M.Si. This research is intended to analize the impact of asset revaluation and accrual re-engineering on taxable profit. This research used 35 samples from a population totaled 151 companies listed in Indonesia Stock Exchange. Data Analyzing Technique in this research uses simple and double linear regression test, T-test, and a test using F test. This research merely considers the component of discretionary accrual as research variable. Based on the result of this research, it can be concluded that there is no impact of asset revaluation to taxable profit. T-Test showing the T-Statistic is 1,373. On the other side T-Table is 1,69. Tstatistic is less than T-Table means that revaluation asset has no impact to taxable profit. The test result show that discretionarry accrual has an impact to taxable profit. T-Test showing T-statistic is 4,644 higher than T-Table. Simple linear regression test indicate positif This conclusion resulted from simple linear regression test showing the significant level of 0,000, or smaller than 0,050. On the other side, Accrual re-engineering does not influence taxable profit because its significance level is 0,938, higher than 0,05. Based on F test, asset revaluation and accrual re-engineering have impact significantly to taxable profit. This conclusion is proven from the value of computed F amounted to 689,898 is higher compared to F table amounted to 4,14. Based on the above conclusion, a company can apply asset revaluation as a method to minimalize tax