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JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023 The prediction of the future sustainability of profits can be shown by persistent profits, namely profits that tend not to fluctuate. The importance of earnings persistence, is because investors will be increasingly able to predict future profits if the ...
Muhammad Fuad +4 more
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Pengaruh Books-Tax Differences Terhadap Investor Trading [PDF]
Jurnal Akuntansi Multiparadigma, 2016 Abstrak: Pengaruh Books-Tax Differences Terhadap Investor Trading. Penelitian ini bertujuan menguji secara empiris pengaruh pengaruh Books-Tax Differences Terhadap Investor Trading di Indonesia. Penelitian ini merupakan model kuantitatif dengan metode analisa regresi berganda, metode regresi ini di tetapkan pada perusahaan manufaktur yang terdaftar di ...
M Khoiru Rusydi, Chaerul D Djakman
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PENGARUH BOOK TAX DIFFERENCES DAN ARUS KAS TERHADAP PERTUMBUHAN LABA
El Muhasaba: Jurnal Akuntansi, 2016 This study aimed to obtain empirical results about the influence of book tax differences and cash flow toward the profit growth. Independent variables in this study were book tax differences which were proxied to be permanent differences and temporary ...
Erika Ratih Windarti, Dwi Sulistiani
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Jurnal Ilmiah Akuntansi, 2023 We examined three variables, including the differences of temporary book tax, investment opportunity sets, and human capital to recognize if any of these variables have different impact on earnings quality.
Jacobus Widiatmoko +2 more
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Jurnal Dinamika Akuntansi, 2019 Current earnings can be used by investors to predict future earnings if the earnings are of high quality (persistent). This study examines the effect of book tax differences, operating cash flow and debt level on earnings persistence.
Jacobus Widiatmoko, MG. Kentris Indarti
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BOOK TAX DIFFERENCES DAN PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR [PDF]
Jurnal Akuntansi Multiparadigma, 2017 : Book Tax Differences and Persistency of Profit in Manufacturing Company. This study aims to examine Book Tax Differences and earnings persistence on manufacturing companies listed on the Indonesia Stock Exchange during the year 2012-2014.
Nur Fadilah, Provita Wijayanti
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Tax management: analysis of the influence on the equity cost of Brazilian companies
Revista Ambiente Contábil, 2021 Purpose: The present study sought to investigate whether tax management influences the equity cost of Brazilian companies listed in Brazil, Bolsa e Balcão (B3) from 2014 to 2018.
Hana Belisa Marques de Freitas +4 more
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Jurnal Akuntansi dan Keuangan Indonesia, 2015 This study aims to analyze the impact of modernization of taxation system and amendment of income tax law on the components of the book-tax conformity accruals, whether there are any differences in the earnings persistence of book-tax conformity accruals
Sigit Wahyu Kartiko +2 more
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Minimizing Tax Avoidance by Using Conservatism Accounting through Book Tax Differences. Case Study in Indonesia [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2017 The research’s first purpose is to analyze directly conservatism accounting influence towards book tax differences and tax avoidance. The second pusrpose is to analyze indirect influence of towards tax avoidance through book tax differences. The research
Heni PURWANTINI +2 more
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The Effect of Managerial Overconfidence on Tax Avoidance [PDF]
بررسیهای حسابداری و حسابرسی, 2015 Tax has as one of the most important income sources for governments has been received from a long time ago. The other hand, companies are always trying to pay less tax.
Mehdi Arabsalehi, Majid Hashemi
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