Analysis of Fixed Assets Revaluation and Tax Saving in Indonesia
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Based on analysis of the three hypotheses testing, it concludes that deferred tax assets and take a significant positive effect on earnings management by the company
This study provides evidence that the variables of leverage, liquidity, and fi xed assets intensity have no effect on the company’s decision to carry out fi xed assets revaluation,
Book Tax Differences BTD is calculated from deferred tax divided by total assets of BTD which can be calculated using the following formula: Where: - BTD, is Book Tax Difference -
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H1: Deferred tax assets have a positive effect on earnings management The difference in treatment of revenues and expenses based on standard accounting and tax regulations must be a
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