Results 31 to 40 of about 5,322 (297)

PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

Riset Akuntansi dan Keuangan Indonesia, 2019
This study aims to examine the effect of tax planning on earnings management. In addition, several factors that are thougt to also affect earnings management are also tested, among others: deferred tax expense, deferred tax assets, managerial ownership ...
Fatchan Achyani, Susi Lestari
doaj   +1 more source

THE IMPACT OF TAXES ON INDIVIDUAL LONG-TERM SAVINGS DECISION

Copernican Journal of Finance & Accounting, 2022
This paper uses experimental methods to analyze how different forms of taxation influence the decision between immediate consumption and saving. The parameters are chosen in such a way that the treatments No Tax, Immediate Taxation and Deferred Taxation
Dominik Tschinkl, Nathalie Weikert, Dirk Kiesewetter   +2 more
doaj   +1 more source

Comparison of Deferred Tax Materiality Reporting in Accordance with Continental and Anglo‑Saxon Reporting System

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017
The paper is concerned with the influence of a financial reporting system on a deferred tax reporting. The continental and Anglo‑Saxon reporting systems are compared.
Petr Habanec, Hana Bohušová
doaj   +1 more source

Deferred tax analysis and impact on firm's economic efficiency ratios

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2005
Category of deferred income tax is a complex topic including the whole accounting system and the income tax. Calculation method can be time-consuming and demanding a high quality system of analytical evidence and a system of valuation and demanding the ...
Hana Bohušová, Patrik Svoboda
doaj   +1 more source

ACCOUNTING OF DEFERRED TAX ASSETS AND LIABILITIES: HISTORICAL EXCURSION AND MODERN REALITIES

Економіка та суспільство, 2021
The article considers the essence of deferred tax assets and liabilities and their reflection in the system of accounts and registers in the historical context.
Olha Vysochan, Tetiana Ivasiuk
doaj   +1 more source

PENGARUH KOMPONEN-KOMPONEN PEMBENTUK PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR DI BEI

Jurnal Akuntansi Kontemporer, 2020
Earnings management activities which were detected in book-tax differences can be done by raising the net deferred tax liabilities that result in the ascension of deferred tax expenses.
Lydiawati Tandio, Simon Hariyanto, Ronny Irawan   +2 more
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
openaire   +2 more sources

Deferred tax decision deferred

, 2023
Magazine article in Accounting and Business magazine on deferred ...
Deller, Adam
core  

Pengaruh Aktiva Pajak Tangguhan Dan Beban Pajak Tangguhan Terhadap Earnings Response Coefficient

Lawsuit, 2023
The purpose of this study is determine the influence of deferred tax assets and deferred tax expense on earnings response coefficient in partially. The study method used in this study was associative descriptive method.
Abdul Malik, Anita Asnawati, Neneng Sri Suprihatin   +2 more
doaj   +1 more source

Deferred tax

, 2017
The bachelor thesis deals with the problematics of deferred tax. The first chapter is concerned with the essence and creation of deferred tax. Subsequently, the first chapter describes the relation between deferred tax and general accounting principles ...
Friedel, Jaromír
core   +3 more sources