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PENGARUH GOOD CORPORATE GOVERNANCE, INSENTIF EKSEKUTIF, DEFERRED TAX EXPENSE TERHADAP TAX AVOIDANCE

Viola Silviana

This research aims to analyze the effect of Good Corporate Governance, Executive Incentives, Deferred TaxExpenses on Tax Avoidance. The population used in this research are mining sector companies that are on theIndonesian Stock Exchange in 2016-2020. By ... see more

Keywords: Good Corporate Governance | Executive Incentives | And Deferred Tax Expense | Tax Avoidance

Journal of Applied Managerial Accounting , 2023

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Financial Pressure, Deferred Tax Expense, and Tax Aggressiveness: Audit Committee as the Moderation Variable

Suyanto Suyanto, Hani Alfiani, Sari Apriliyana, Ayu Rida Siciliya

Purpose: This research aims to confirm the influence of financial pressure and deferred tax expense on tax aggressiveness and the moderation capability of audit committee.Method: The sample comprises manufacturing companies listed in the Indonesian Stock ... see more

Financial Pressure | Deferred Tax Expense | Tax Aggressiveness | Audit Committee

Jurnal Dinamika Akuntansi , 2021

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THE EFFECT OF TAX PLANNING, DEFERRED TAX EXPENSES, AND COMPANY SIZE ON INCOME MANAGEMENT

Muhammad Ardiansyah,Ahmad Salman Farid

This study aims to analyze the effect of tax planning, deferred tax burden, and company size on earnings management. The object of this research is manufacturing companies in the consumer goods industry which are listed on the Indonesian stock exchange fo... see more

Tax Planning | Deferred Tax Expense | Company Size & | Profit Management

Media Bina Ilmiah , 2021

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The Effect of Tax Planning and Temporary Difference to Earnings Management

Cindy Lystia Tartono, Athalia Ariati Hidayat, Luciana Haryono

This study aims to analyze tax planning (tax planning is estimated using effective tax rate) motivations that push management (agent) to manage earnings and the ability of temporary difference accounts (measured by deferred tax assets, liabilities and exp... see more

Deferred Tax Asset | Deferred Tax Expense | Deferred Tax Liability | Modified Jones Model | Tax Planning

JOURNAL OF APPLIED ACCOUNTING AND TAXATION , 1918

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Pengaruh Pendapatan dan Beban terhadap Beban Pajak dengan Earning Before Interest and Tax sebagai Variabel Intervening

Suriani Ginting,Sonya Enda Natasha S. Pandia,Evi Juita Wailan'An

Tax expense is the aggregate amount of current tax expense and deferred tax expense which is calculated on accounting profit recognized in one period. This study aims to determine and analyze the effect of revenue and expenses on the tax expense with Earn... see more

Tax Expense | Earnings Before Interest and Tax | Revenue | Expense

JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi , 2021

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PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, DEBT TO ASSETS RATIO, UKURAN PERUSAHAAN DAN DEFERRED TAX EXPENSE TERHADAP TAX AVOIDANCE

Andy Andy

Penghindaran pajak yang dilakukan oleh wajib pajak, khususnya badan dalam bentuk tax avoidance, memang dalam hal ini tidak bertentangan dengan Undang-Undang atau ketentuan hukum yang berlaku, karena dianggap praktek-praktek yang berhubungan dengan tax avo... see more

Primanomics : Jurnal Ekonomi dan Bisnis , 2018

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An Analysis of Using Time-Series Current and Deferred Income Tax Expense to Forecast Income Taxes Paid

Brock Murdoch, Paul Krause, Paul Guy

Prior research, using cross-sectional data, concluded that interperiod income tax allocation is useful in forecasting income tax payments (Murdoch, Costa, & Krause, 1994 and Cheung, Krishnan, & Min, 1997). Both these articles suggested that future researc... see more

Journal of Applied Business Research (JABR) , 2015

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PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA

Husnul Hotimah

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 earn... see more

Tax planning | earnings management | effective tax rates | deferred tax expense | current discretionary accruals

Esensi: Jurnal Bisnis dan Manajemen , 2014

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Pajak Kini, Pajak Tangguhan, Aset Pajak Tangguhan, Liabilitas Pajak Tangguhan Terhadap Manajemen Laba

Marista Winanti Sutadipraja, Sri Setia Ningsih, Mardiana Mardiana

The purpose of this study was to examine whether there is an effect of current tax expense, deferred tax, deferred tax assets, and deferred tax liability on earnings management actions in consumer goods companies listed on the Indonesia Stock Exchange (ID... see more

JOURNAL OF APPLIED ACCOUNTING AND TAXATION , 2020

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