Results 21 to 30 of about 5,322 (297)
Kemampuan Dekomposisi Pajak Tangguhan untuk Memprediksikan Arus Kas
Jurnal Akuntansi Kontemporer, 2013 This study uses two models to test the predictive ability of deferred taxes. The first model tests the predictive ability of deferred tax assets and deferred tax liabilities.
Dyna Rachmawati
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The relationship between deferred taxes and current income tax accruals
Вестник Пермского университета: Серия Экономика, 2023 Introduction. Accounting standards currently apply the principle imposing a 100 % probability of the existence of tax cash outflows on balance sheet deferred tax liabilities.
Andrei Andreevich Aksent’ev
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PENGGUNAAN KOMPONEN PEMBENTUK PAJAK TANGGUHAN DALAM MENDETEKSI MANAJEMEN LABA
Jurnal Akuntansi dan Keuangan Indonesia, 2012 This study is intended to investigate whether the components that constitute deferred tax expense can be a better detector of earnings management activity in Indonesian capital market. There is a possibility that not all information contained in deferred
Irreza Irreza, Yulianti Yulianti
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Pengaruh Pajak Tangguhan dan Perencanaan Pajak Terhadap Kinerja Perusahaan
Jurnal Akuntansi, 2020 This study aims to examine deferred tax and tax planning on company performance. This study has a population in the form of companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The sampling technique used was purposive.
Fransiscus Felix Bhaktiar +1 more
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Tax Planning, Deferred Tax Expense and Deferred Tax Assets on Earnings Management
Advances in Taxation Research, 2023 This study aims to determine the effect of tax planning, deferred tax expense, and deferred tax assets on earnings management. Earnings Management is an action taken by management in an effort to increase or decrease profits in the financial statements. This study uses statistical analysis methods.
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The value relevance of deferred tax assets: An empirical analysis of German HDAX-listed companies [PDF]
Accounting and Financial ControlDeferred taxes emerge from timing differences in recognizing income and expenses between commercial and tax financial statements. However, the capitalization of deferred tax assets remains contentious, with questions raised about their value relevance to
Jochen Zimmermann
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Pengaruh Deferred Tax, Capital Intensity dan Return On Asset terhadap Agresivitas Pajak
Jurnal Akuntansi, 2021 This research was conducted to identify the effect of Deferred Tax, Capital Intensity, and Return On Assets on Tax Aggressiveness in the coal mining sub-sector industry. This research uses a quantitative descriptive method. This paper uses secondary data
Angeline Margaretha +2 more
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DETERMINANTS OF EARNING MANAGEMENT IN THE FINANCIAL SECTORS
Keunis, 2022 This research aims to provide empirical evidence regarding the effect of deferred tax expense, current tax expense, and asset growth on earnings management.
Ryki Yuni Adi Priyanto, Wiwit Irawati
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The Impact of Deferred Tax and Tax-to-Book Ratio on Financial Performance of the Sharia Commercial Banks in Indonesia [PDF]
Облік і фінанси, 2023 Measuring financial performance by analyzing factors affecting profit is an important component of financial management. The role of profit in Sharia banking is not only limited to determining good or bad financial performance but also determines how ...
Busra +4 more
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Gema Wiralodra, 2023 Previous or relevant research is fundamental in a study or scientific article. Previous relevant research strengthens the theory and phenomena of the relationship or influence between variables. This article reviews the factors influencing earnings management, namely current tax, Deferred Tax Liabilities, and Deferred Tax Expenses, a literature study ...
Asep Saputra, Cris Kuntadi
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