Elisa Yuliana, 08.05.52.0144 and Sri Mindarti , Ceacilia (2012) ANALISIS BEBAN PAJAK TANGGUHAN DAN BEBAN PAJAK KINI UNTUK MENDETEKSI MANAJEMEN LABA. Students' Journal of Accounting and Banking , 1 (1).
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Abstract
This research is a testing that examined the effect and analyze the changes in deferred tax expense and current tax expense on earnings management to avoid earnings decreases in manufacturing companies that go public in Indonesia. The population in this study is a company engaged in the manufacturing sector are listed in Indonesia Stock Exchange (BEI) in 2008-2010. Sampling technique using a purposive sampling. According to established criteria contained 32 samples. Analysis technique used is logistic regression. The results showed that the change in deferred tax expense have a significant effect can be used to detect earnings management to avoid earnings decreases. Meanwhile, the current income tax can not be used for detecting earnings management to avoid earnings decreases.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Earnings Management, Accrual, Cash Flow Operating, Deferred Tax Expense, Deferred Tax Liabilities, Deferred Tax Assets, Current tax expense |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Faculty / Institution: | UNSPECIFIED |
| Depositing User: | Fakultas Ekonomi |
| Date Deposited: | 10 Nov 2012 04:14 |
| Last Modified: | 13 Apr 2016 04:27 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/1209 |
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