pengaruh perencanaan pajak terhadap manajemen laba
Article Quality & Performance Metrics
Readership in this journal
StarRanked #14 of 27 articles by views in omega (united kingdom)
Bar heights use a square-root scale.
Mint this article as an NFT
Not yet mintedCreate a permanent, verifiable on-chain record of this article on the Scimatic Network. The NFT is held in your Journament account, and you can withdraw it to your own wallet at any time.
Abstract
Profit is an assertion of management that needs to be proven its quality. However, reported earnings do not necessarily reflect the real situation, because it allows the case of earnings management. There are various tools that can be done to explain earnings management, including in terms of tax planning. Thus, this study aims to examine the relationship between tax planning with earnings management. The study uses data companies listed on the Indonesian Stock Exchange in 2009 until 2011. Sample included 84 companies consisting of 49 companies in 2010 and 35 companies in 2011. Tax planning include the effective tax rate and deferred tax expense while earnings management is measured by the current discretionary accruals. The results of empirical testing using e-views 6 shows that positive tax planning proxy significantly related to earnings management is the effective tax rate. While the deferred tax expense not found a significant relationship. In general, the results showed that the tax planning has effect on the amount of current discretionary accruals.
| Reference Key |
hotimah2015esensi:pengaruh
Use this key to autocite in the manuscript while using
SciMatic Manuscript Manager or Thesis Manager
|
|---|---|
| Authors | ;Husnul Hotimah |
| Journal | omega (united kingdom) |
| Year | 2015 |
| DOI |
10.15408/ess.v4i2.1963
|
| URL | |
| Keywords |
Citations
No citations found. To add a citation, contact the admin at info@scimatic.org
Comments
No comments yet. Be the first to comment on this article.