Deferred Tax Asset
Pengaruh Deferred Tax Liabilities, Deferred Tax Asset dan Akrual Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
... Pengaruh Deferred Tax Asset terhadap Manajemen Laba Selisih positif antara laba akuntansi dengan laba fiskal mengakibatkan terjadinya koreksi positif yang menimbulkan terjadinya aset pajak tangguhan ...
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Pengaruh Deferred Tax Liabilities, Deferred Tax Asset dan Akrual Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
... Pengaruh Deferred Tax Asset terhadap Manajemen Laba Selisih positif antara laba akuntansi dengan laba fiskal mengakibatkan terjadinya koreksi positif yang menimbulkan terjadinya aset pajak tangguhan ...
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Pengaruh Deferred Tax Liabilities, Deferred Tax Asset dan Akrual Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
... that Deferred Tax Liabilities, Deferred Tax Asset and Accrual have no significant effect on Earning Management while partially Deferred Tax Liabilities, Deferred ...
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Pengaruh Deferred Tax Liabilities, Deferred Tax Asset dan Akrual Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
... ”Pengaruh Deferred Tax Liabilities , Deferred Tax Asset dan Akrual Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ” adalah benar hasil karya ...
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Pengaruh Deferred Tax Liabilities, Deferred Tax Asset dan Akrual Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
... Dari uraian diatas dan banyaknya perbedaan hasil penelitian dari penelitian terdahulu, saya tertarik untuk menguji kembali penelitian yang telah ada. Adapun perbedaan penelitian ini dengan sebelumnya yaitu untuk melihat ...
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Pengaruh Deferred Tax Liabilities, Deferred Tax Asset dan Akrual Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
... dan laba fiskal (book-tax differences) sebagai indikator manajemen laba (Mills dan Newberry, 2001; Phillips et al., 2003; Ratmono, 2004; Yuliati, 2004). Penelitian-penelitian tersebut didasari oleh literatur ...
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Pengaruh Deferred Tax Liabilities, Deferred Tax Asset dan Akrual Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
... Dhaneswari dan Widuri. 2013. Pengaruh Asimetri Informasi, Ukuran Perusahaan Dan Beban Pajak Tangguhan Terhadap Praktik Manajemen Laba Di Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia (BEI) 2010- 2012. ...
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Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management
... the deferred tax asset with a causal design, as described above gives different ...the deferred tax asset or assets to earnings ...the deferred tax assets do not ...
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Addthis ch19
... a deferred tax asset balance of $150,000 at the end of 2006 due to a single cumulative temporary difference of ...The tax rate is 40% for all ...
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ACCA Paper F 7 Financial Reoirting F7FR Session17 d08
... prudence. Tax rules determine the cash flows; these must be matched to the revenues which gave rise to the tax and tax liabilities must be recognised as they are incurred, not merely when they are ...
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Financial Statement Year 2013
... individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of ...an asset exceeds its recoverable amount, the asset is ...
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IFRSs) Learning Materials
... The way that items and transactions are treated and presented in the financial statements may affect an investor’s perception of the position and performance of an entity. In addition, it may directly affect the way in ...
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Pengaruh Deferred Tax dan Tax to Book Ratio Terhadap Kinerja Perusahaan.
... of deferred tax and tax to book ratio on the firm performance which is measured by net profit ...the deferred tax have effect on the firm performance partially, and the ...
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PT CHAMPION PACIFIC INDONESIA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES
... The objectives of the Group when managing capital are to safeguard the ability of the Group to continue as a going concern in order to provide returns for shareholders and benefits for other stakeholders and to maintain ...
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Laporan Perubahan Ekuitas Statements of Changes in Equity Laporan Arus Kas Statements of Cash Flows
... The cost provided for post-employment benefits is determined using the Project Unit Credit Method. The accumulated unrecognized actuarial gains and losses that exceed 10% of the present value of the defined benefit ...
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Pengaruh Deferred Tax terhadap Income Smoothing.
... On Asset, Perubahan Perating Profit Margin, dan Ukuran Perusahaan Terhadap Kemungkinan Praktik Perataan Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek ...
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