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 +2 more
doaj +1 more source
Pengaruh Komponen Aset dan Kewajiban Pajak Tangguhan terhadap Beban Pajak Kini Masa Depan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2005-2011) [PDF]
, 2015 This study aims to examine the effect of the components of deferred tax assets and liabilities for future current tax over a three-year period (t+1, t+2, t+3).
Sari, R. K. (Reny) +1 more
core +3 more sources
Analisis Aktiva Pajak Tangguhan Dan Akrual Sebagai Prediktor Manajemen Laba: Kajian Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bej [PDF]
, 2007 Pernyataan Standar Akuntansi Keuangan (PSAK) No 46 about income tax accounting in Indonesia, allows for management to judge deferred tax assets valuation annually in the financial statements.
Suranggane, Z. (Zulaikha)
core +2 more sources
Essence and classification of deferred taxes
Вестник Пермского университета: Серия Экономика, 2021 Deferred taxes are an important object of accounting observation, which has a significant impact on management decision-making by users. At the current stage of development of accounting and tax accounting theory and practice, many aspects of tax effect ...
Andrei Andreevich Aksent’ev
doaj +1 more source
Information relevance of deferred tax : a thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand [PDF]
, 2017 The International Accounting Standards Board (IASB) has undertaken research on accounting for income taxes. The IASB research suggests that a fundamental change from International Accounting Standard 12: Income Taxes (IAS 12), the balance sheet method ...
Mear, Kim Marie
core
Analisis Pengaruh Beban Pajak Tangguhan Dan Tax To Book Ratio Terhadap Kinerja Perusahaan Manufaktur Di Bei Periode 2014-2016 [PDF]
, 2018 Tax is a burden that should be minimized by the company. The right way is to do with good tax planning. Good tax planning has an impact on company performance.
Sak, Sukim Mei
core
VALUE RELEVANCE PAJAK TANGGUHAN PADA PERUSAHAAN YANG MELAKUKAN REVALUASI ASET TETAP [PDF]
, 2016 This study provides value relevance analysis of deferred taxes on companies that revalued its fixed assets for the period of 2008-2015. Selection of these companies is because fixed assets revaluation is one of the components of deferred taxes.
HARTO, Puji, RAHAYU , Gita Tri
core
Last chance for a big bath: managing deferred taxes under IAS 12 in Brazilian listed firms
Revista Contabilidade & Finanças, 2019 This study investigates whether Brazilian loss-making firms manage deferred income tax as a form of big bath strategy. "Big bath” is a strategy in which a firm manages earnings by intentionally recording large non-recurring losses.
Alex A. T. Rathke +3 more
doaj +1 more source
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study aims to determine tax planning, deferred tax burden, deferred tax assets, dividend policy, and debt policy on earnings management in infrastructure, transportation, and logistics companies listed on the Indonesia Stock Exchange for the period
Made Meiliana Kurnia Sari +1 more
doaj +1 more source
Analysis of Current Tax, Deferred Tax, and Deferred Tax Assets on Earnings Management
Syntax Literate ; Jurnal Ilmiah IndonesiaThe goal of this study is to examine the impact of current taxes, deferred taxes, and deferred tax assets on earnings management. The research focuses on companies operating in the industrial sector listed on the Indonesia Stock Exchange during the years 2020, 2021, and 2022. A sample of 20 companies is selected using purposive sampling.
Thomas Salim, Yuniarwati Yuniarwati
openaire +1 more source