Environmental, Social and Governance Disclosure Scores and Tax Avoidance
Jurnal Ilmiah AkuntansiThis paper aims to understand the effect of Environmental, Social, and Governance (ESG) disclosure scores on tax avoidance. The sample consists of public firms listed on the Indonesia Stock Exchange, excluding those in the financial services industry ...
Adrian Teja
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AN ANALYSIS OF TAX-DEFERRED RETIREMENT SAVINGS OF FARM HOUSEHOLDS [PDF]
The retiring farmer generally tries to balance the desire to keep the farm intact as a going concern with the need for a secure assets portfolio to finance retirement.
Mishra, Ashok K., Morehart, Mitchell J.
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The tradeoff between mortgage prepayments and tax-deferred retirement savings [PDF]
We show that a significant number of households can perform a tax arbitrage by cutting back on their additional mortgage payments and increasing their contributions to tax- deferred accounts (TDA). Using data from the Survey of Consumer Finances, we show
Clemens Sialm +2 more
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PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERINGKAT OBLIGASI DI INDONESIA
Jurnal Akuntansi dan Keuangan Indonesia, 2010 This research is aimed to analyze the influence of book-tax differences on bond ratings in Indonesia for six years of observation period (2003-2008) using the ordinal logit regression method.
Vinna Christina +2 more
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ANALISIS PENGARUH PERUBAHAN UU NO. 36 TAHUN 2008, BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur Terdaftar di BEI 2007-2008 dan 2011-2012) [PDF]
, 2016 This study aims to test the effect of tax effect, deferred tax expense and tax planning as independent variables of earnings management measured using discretionary current accruals as dependent variable.
GHOZALI, Imam, SATYANINGRUM, Devi Intan
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CoopetitionFinancial performance is influenced by several factors, including deferred tax and the tax-to-book ratio. A decline in net profit accompanied by a decrease in revenue occurred in the first semester of 2023 for three coal companies: PT.
Raden Wulan Saparinda +2 more
doaj +1 more source
Valuing Assets in Retirement Saving Accounts [PDF]
Many studies compare household balances in tax-deferred retirement accounts such as 401(k) plans with financial assets held outside these accounts, but these different asset components are not directly comparable.
James Poterba
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The Difference between Accounting Amortization and Fiscal Amortization
Buletinul Ştiinţific al Academiei Trupelor de Uscat, 2015 Although the issue of deferred taxes is very important, it is very little known to the taxpayers and to the fiscal bodies, both in meaning and content and in the practical methodology of application.
Florescu Nicu +2 more
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Earning Management dan Deferred Tax
BIP's JURNAL BISNIS PERSPEKTIF, 2010 Corporate managers often face conflicting interest when they report their earning for financial and tax purposes. On one side, managers desire to increase earnings that will be reported to creditors, shareholders and other external users. But on other side, managers also desire to decrease taxable income that will be reported to tax authorities ...
openaire +1 more source
The information content of tax loss carryforwards: IAS 12 vs. valuation allowance
, 2017 This is the first study that analyzes the predictive ability of deferred tax information under IFRS. I examine whether deferred taxes provide information about future tax payments and future performance, using a German sample of IFRS firms.
Flagmeier, Vanessa
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