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Analyses of unintended consequences of IAS 12 on deferred income taxes
China Accounting and Finance Review, 2023 An intractable effect of revenue and expense recognition based on tax regulation and accounting rules is unresolved and may be manageable only by reducing the value of deferred taxes.
Jude Edeigba +2 more
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Pengaruh Deferred Tax, Capital Intensity dan Return On Asset terhadap Agresivitas Pajak
Jurnal Akuntansi, 2021 This research was conducted to identify the effect of Deferred Tax, Capital Intensity, and Return On Assets on Tax Aggressiveness in the coal mining sub-sector industry. This research uses a quantitative descriptive method. This paper uses secondary data
Angeline Margaretha +2 more
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Tax Planning, Deferred Tax Expense and Deferred Tax Assets on Earnings Management
Advances in Taxation Research, 2023 This study aims to determine the effect of tax planning, deferred tax expense, and deferred tax assets on earnings management. Earnings Management is an action taken by management in an effort to increase or decrease profits in the financial statements. This study uses statistical analysis methods.
openaire +1 more source
KEMAMPUAN DEKOMPOSISI PAJAK TANGGUHAN UNTUK MEMPREDIKSlKAN ARUS KAS
Jurnal Akuntansi Kontemporer, 2013 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. The second model tests the predictive ability of decomposition of deferred tax
Dyna Rachmawati
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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
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Deferred taxes in Russian and foreign practice: Problems and possible remedies
Вестник Пермского университета: Серия Экономика, 2022 Modern accounting theory and practice and analysis of deferred taxes should be more focused on value depreciation procedure, evaluation of tax behavior, and calculation of economic coefficients.
Andrei Andreevich Aksent’ev
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Kemampuan Dekomposisi Pajak Tangguhan untuk Memprediksikan Arus Kas
Jurnal Akuntansi Kontemporer, 2013 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.
Dyna Rachmawati
doaj +1 more source
The relationship between deferred taxes and current income tax accruals
Вестник Пермского университета: Серия Экономика, 2023 Introduction. Accounting standards currently apply the principle imposing a 100 % probability of the existence of tax cash outflows on balance sheet deferred tax liabilities.
Andrei Andreevich Aksent’ev
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DETERMINANTS OF THE DEFERRED TAX ASSETS RECOGNITION
Revista Universo Contábil, 2010 O estudo objetiva identificar fatores que possam explicar o nível de reconhecimento de ativos fiscais diferidos. Embora a Deliberação n° 273/98 da CVM estabeleça critérios para o reconhecimento e a contabilização desses ativos, existe margem, dentro desses critérios, para reconhecimento dos ativos em maior ou menor grau, com reflexos na composição do ...
Kronbauer, Clóvis Antônio +3 more
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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
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