Results 21 to 30 of about 153,185 (203)

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
doaj   +1 more source

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.
openaire   +1 more source

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
doaj   +1 more source

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, Vinny Stephanie Hidayat   +1 more
doaj   +1 more source

The Influence of Tax Planning, Deferred Tax Expenses, Managerial Proficiency, and Managerial Ownership on Earnings Management

IJEBD (International Journal of Entrepreneurship and Business Development), 2023
Purpose: This study aims to analyze the effect of tax planning, deferred tax expense, managerial skills, and managerial ownership on earnings management.
ariyani ariyani, Aisyah Milafatma Noeraini   +1 more
doaj   +1 more source

The value relevance of deferred tax assets: An empirical analysis of German HDAX-listed companies [PDF]

Accounting and Financial Control
Deferred 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
doaj   +1 more source

Deferred Taxes Revisited

Journal of Business & Economics Research (JBER), 2011
<p class="MsoBlockText" style="line-height: normal; margin: 0in 0.5in 0pt;"><span style="font-size: 10pt; mso-bidi-font-style: italic;"><span style="font-family: Times New Roman;">The study examines the deferred tax accounting theory and procedures required by the FASB in the context of the unit problem.
Ron Colley, Joseph Rue, Ara Volkan
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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, Mila Susanti, Valentine Siagian   +2 more
doaj   +1 more source

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, Yuli Anisah, Yeni Irawan, Syarifudin, Hayatun Nufus   +4 more
doaj   +1 more source

Pengaruh Tax Retention Rate, Deferred Tax, Deferred Tax Assets, Dan Return On Assets Terhadap Earning Management

Acman: Accounting and Management Journal, 2021
Earning Management is an action usually taken by managers to increase or decrease company profits in the current period following the goals and needs of the company. This study aims to examine the Tax Retention Rate, Deferred Tax, Deferred Tax Assets, and Return on Assets on Earning Management in Trade, Service, and Investment Sector companies listed ...
Dinny Nuari Nurlita Rochaendi, Wajib Ginting   +1 more
openaire   +2 more sources