PENGARUH TAX AVOIDANCE, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN AUDITOR EKSTERNAL TERHADAP NILAI PERUSAHAAN Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2013 [PDF]
, 2015 ABSTRAK Penelitian ini bertujuan untuk meneliti secara empiris mengenai pengaruh tax avoidance, kepemilikan institusional, kepemilikan manajerial, komisaris independen, komite audit, dan auditor eksternal terhadap nilai perusahaan pada perusahaan ...
Atsil Tsabat, 114020058
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Earnings Management through Tax Reserves and Auditor-Provided Tax Services
Accounting and Finance Research, 2017 This study investigates whether firms continue to use tax reserves to achieve financial reporting objectives in the post-FIN 48 period and the effect of auditor-provided tax services on earnings management through tax reserves. Three types of earnings management incentives are considered in this study: meeting or beating the consensus forecasts, income
openaire +2 more sources
The Changing Role of Auditors in Corporate Tax Planning [PDF]
This paper examines changes in the role that auditors play in corporate tax planning following recent events, including the well-known accounting scandals, passage of the Sarbanes-Oxley Act, and regulatory actions by the SEC and PCAOB.
Douglas A. Shackelford, Edward L. Maydew
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PENGARUH KUALITAS AUDITOR EKSTERNAL DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris terhadap Perusahaan yang Tercatat di Indeks Kompas 100 Bursa Efek Indonesia Tahun 2010-2013) [PDF]
, 2015 The purpose of this study is to examine the influence of external auditor quality and audit committee to tax avoidance. The dependent variable is tax avoidance which is proxied by GAAP ETR.
HARTO, Puji, MAHARANI, Dyah Putri
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Accounting quality versus auditor choice under strong tax-GAAP conformity: the case of Brazil
Revista Contabilidade & Finanças, 2007 Brazilian companies with a Big 4 auditor have better accounting quality than those with a local auditor, when accounting quality is measured either by compliance with GAAP or by conservatism. However, the cross-sectional pattern of discretionary accruals-
Carlos Mello-E-Souza
doaj +1 more source
City of Center Point, Independent Auditor's Reports, Basic Financial Statements and Supplementary Information, Schedule of Findings, June 30, 2005 [PDF]
, 2006 City Audit ...
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KINERJA EFISIENSI KANTOR PELAYANAN PAJAK PRATAMA: PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA)
Jurnal Akuntansi Aktual, 2017 This research aims to assess the technical efficiency performance of Small Taxpayer Office (KPP Pratama) in the Regional Tax Office of East Java III, during 2011-2014, uses Data Envelopment Analysis (DEA) approach.
Hendra Triantoro, Bambang Subroto
doaj +1 more source
City of Grimes, Independent Auditor's Reports, Basic Financial Statements and Supplementary Information, Schedule of Findings, June 30, 2005 [PDF]
, 2006 City Audit ...
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Audit report on the City of Lewis, Iowa for the year ended June 30, 2012 [PDF]
, 2013 Audit report on the City of Lewis, Iowa for the year ended June 30 ...
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