Analisis Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba (Studi Kasus pada Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia) [PDF]
, 2018 This study aims to analyze the effect of tax planning and deferred tax expense to earnings management. The data used in this study is data based on annual financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange ...
Febrian, R. (Randi) +2 more
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Government Policy and Ownership of Financial Assets [PDF]
Since World War II, direct stock ownership by households across the globe has largely been replaced by indirect stock ownership by financial institutions. We argue that tax policy is the driving force. Using long time-series from eight countries, we show
Ilya A. Strebulaev +2 more
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Practitioners' Judgment and Deferred Tax Disclosure: A Case for Materiality [PDF]
, 2014 Against the background of increasing tension between the need for additional disclosure and an information overload in financial statements, this study investigates the relevance of specific tax accounting information in an experimental setting ...
Eberhartinger, Eva +2 more
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Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Leverage terhadap Praktik Manajemen Laba [PDF]
, 2018 The purpose of this study is to determine whether the tax planning, deferred tax burden and leverage to Practice Management Profit in Manufacturing Companies either partially or simultaneously.
Saputra, Y. (Yogi)
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Are TIPS really tax disadvantaged? Rethinking the tax treatment of U.S. Treasury Inflation Indexed Securities [PDF]
In 1997 the U.S. Treasury introduced Inflation Indexed (or Protected) Securities with substantial promotional fanfare. Yet, due in part to what some in the finance profession have described as a "tax disadvantage" placed upon TIPS, many are questioning ...
Jeffrey M. Mercer, Scott E. Hein
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Determining an Asset\u27s Tax Basis in the Absence of A Meaningful Transfer Tax Regime [PDF]
, 2018 Until recently, in those circumstances where there was a valuation range with respect to a particular asset, executors faced a choice: among estates subject to the estate tax, declaring a high value would increase the estate tax liability; however, due ...
Schmalbeck, Richard L., Soled, Jay A.
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Effect of IRC Code 1031 on Texas Agricultural Land Price [PDF]
In this paper, we examine the effect of Section 1031 tax deferred payment on Texas agricultural land price. To analyze the effects, we estimate the market equilibrium price function using the dynamic panel model and Texas agricultural land sales for 1965-
Gilliland, Charles J. +2 more
core +1 more source
Jurnal Akutansi Manajemen Ekonomi KewirausahaanThis study aims to determine the effect of tax planning, deferred tax expense and firm size on earnings management with managerial ownership as a moderating variable in Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange in ...
Anggelia Tesalonika Karo Karo Karo +2 more
doaj +1 more source
How Health Care Organizations Can Use the Inflation Reduction Act to Reduce Costs, Enhance Resilience, and Lower Their Environmental Footprint. [PDF]
NAM Perspect, 2023 Balatbat C +3 more
europepmc +1 more source
Taxation and Household Portfolio Composition: U.S. Evidence from the 1980s and 1990s [PDF]
This paper explores the relationship between household marginal income tax rates, the set of assets that households own, and the portfolio shares accounted for by each of these assets.
Andrew Samwick, James M. Poterba
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