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21.014  Articles
1 of 2.102 pages  |  10  records  |  more records»
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

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

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

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

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

This study is to look at the influence of independent commissioners, deferred tax and net profit on earning management with tax avoidance as intervening variables in food and beverage sub-sector companies in the Indonesia Stock Exchange period 2015 – 2019... see more

AbstractConverting co-operatives to companies: A consideration The change in the Income Tax Act in 1977 resulted in co-operatives becoming tax liable from 1 April 1977. In addition, the Co-operatives Act of 1981 resulted in additional restrictions for co... see more

The purpose of this study is to describe Rural Bank’s financial reporting based on PSAK No.31 and SAK ETAP then describe the comparison between the Rural Bank of PSAK No. 31, SAK ETAP and Accounting Manual of Rural Banks (BPR PA). In this research, the au... see more

Tax revenue from Corporate Taxpayers to the State is very significant, however, this is directly proportional to the large number of crimes committed by Corporate Taxpayers. This is caused by a legal vacuum in terms of postponement or termination of prose... see more

1 of 2.102 pages  |  10  records  |  more records»