Pengaruh Pajak Kini Dan Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Manufaktur [PDF]
, 2017 This study aims to determine the effect of current tax expense, deferred tax expense, deferred tax assets and deferred tax liabilities to earnings management.
., Monika
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Recognition of Deferred Tax Assets Practices and Conservatism
Asian Journal of Accounting Perspectives, 2009 The application of IAS 12 promotes a form of conservative accounting practice, especially concerning the recognition of deferred tax assets and liabilities. In this paper, we observe whether these conservative practices are also evident in Malaysia.
Anna Azriati Che Azmi, Nurmazilah Mahzan
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The impact of deferred tax on company valuations in the case of mergers [PDF]
Zeszyty Teoretyczne RachunkowoĊci, 2017 The impact of deferred tax on company valuations in the case of mergers The aim of the paper is to fill the gap in the literature related to the disclosure of relevant deferred tax value in accounting under a merger in relation to the valuation of the ...
Viola Sebestikova, Katerina Krzikallova
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Optimizing Tax Planning and Deferred Taxes in Implementing Earnings Management
Jurnal Ilmu Keuangan dan Perbankan, 2023 The purpose of this study is to examine the optimization that occurs between tax planning and the use of deferred tax expenses in profit management implementation.
Shandy Cahya Febriana
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Evidence on book-tax differences and disclosure quality based on the notes to the financial statements [PDF]
, 2014 The German Accounting Law Modernization Act (BilMoG) represents a change in paradigm with regard to the traditionally close relationship between financial and tax accounting in Germany.
Evers, Maria Theresia +4 more
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PENGARUH ASET DAN KEWAJIBAN PAJAK TANGGUHAN TERHADAP BEBAN PAJAK MASA DEPAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2014) [PDF]
, 2016 This study aims to examine the effect of deferred tax assets and liabilities for future current tax over a two-year period (t+1, t+2). Deferred tax assets and liabilities arising from timing differences in the recognition of revenues and expenses based ...
FEBRYANA, Anisa Rahma, LAKSITO, Herry
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Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management
Shirkah, 2018 The purpose of this study is to examine the probability of earnings management performed by Property and Real Estate companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015.
Warsono -
doaj
Kemampuan Dekomposisi Pajak Tangguhan untuk Mempredikslkan Arus Kas [PDF]
, 2010 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.
Rachmawati, D. (Dyna)
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Determinan Beban Pajak Masa Depan pada Perusahaan Manufaktur di Indonesia [PDF]
, 2019 This study aims to examine the effect of tax aggressiveness components and deferred tax assets on tax expense for the future period. Tax Aggressiveness aims to minimize the tax burden on companies in ...
Yusuf, M. (Muhammad)
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Keberlanjutan, 2016 This study aimed to analyze the relationship between deferred tax expense, profitability and tax planning to earnings management with leverage as control variables.
Budi Setyawan
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