Results 31 to 40 of about 662,597 (320)
Reconciliation of income taxes: A study under tax regulations and accounting regulations
Revista Arbitrada Interdisciplinaria Koinonía, 2020 In Ecuador the application of International Financial Reporting Standards (IFRS) arises from the globalization of the economy. This process has generated some differences between tax and accounting matters, thus creating deferred taxes.
Mercedes Elizabeth Cárdenas-Pañi +3 more
doaj +1 more source
Acman: Accounting and Management Journal, 2021 Earning Management is an action usually taken by managers to increase or decrease company profits in the current period following the goals and needs of the company. This study aims to examine the Tax Retention Rate, Deferred Tax, Deferred Tax Assets, and Return on Assets on Earning Management in Trade, Service, and Investment Sector companies listed ...
Dinny Nuari Nurlita Rochaendi +1 more
openaire +2 more sources
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 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
doaj +1 more source
Deferred income tax in multinational banks: A case of Croatia, Serbia and Slovenia [PDF]
Bankarstvo, 2022 Deferred income tax is an important position in financial statements of banks. It is primarily a result of temporary differences between book and tax values of assets and liabilities.
Vržina Stefan
doaj
Pengaruh Deferred Tax Asset, Deferred Tax Liabilities dan Tingkat Hutang Terhadap Manajemen Laba
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), 2022 Penelitian ini bertujuan agar mengetahui pengaruh aset pajak tangguhan, kewajiban pajak tangguhan serta tingkat hutang terhadap manajemen laba. Objek dalam penelitian ini ialah perusahaan yang masuk bersama indeks Jakarta Islamic Index yang tercantum di Bursa Efek Indonesia (BEI) periode 2018-2020.
Rebecca SIMANJUNTAK, Francis HUTABARAT
openaire +1 more source
Innovative activity and some features of taxation [PDF]
E3S Web of Conferences, 2020 Innovation activity at an industrial enterprise is a set of conditions affecting the relationship of the interaction of the business structure with other business entities and the state.
Pushkareva Lyudmila, Pushkarev Mikhail
doaj +1 more source
Research in Accounting Journal (RAJ), 2023 This study aims to analyze and provide empirical evidence on the influence of deferred tax burden, tax planning, and deferred tax assets on earnings management. The population used in this research consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX).
Lisa Novita +3 more
openaire +1 more source
Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management
Shirkah: Journal of Economics and Business, 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. How to do the management to influence the accounting numbers can be either profit management through deferred tax assets, deferred tax expense and tax planning ...
openaire +3 more sources
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