Deferred Tax Assets
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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PT CHAMPION PACIFIC INDONESIA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES
... Deferred tax assets, including those arising from unrecouped tax losses, capital allowances and temporary differences, are recognised only where it is considered more likely than not that they ...
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Financial Statement 31 Maret 2010
... Deferred tax assets, net continued 2010 2009 Konsolidasian Consolidated Rugi fiskal yang dibawa ke masa depan 288,983 212,246 Tax losses carried-forward Perbedaan nilai buku [r] ...
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CFA 2018 Quest Bank R30 Income Taxes Q Bank
... 46. National Inc. follows U.S. GAAP to report its financial statements. In 2005, National records a valuation allowance of $3,905 against total deferred tax assets of $21,764. In 2004, National ...
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ANALISIS AKTIVA PAJAK TANGGUHAN DAN AKRUAL SEBAGAI PREDIKTOR MANAJEMEN LABA: KAJIAN EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ
... (deferred tax assets valuation allowance) m aka peraturan ini dapat memberikan kebebasan bagi manajemen untuk menentukan kebijakan akuntansi yang digunakan dalam penilaian aktiva pajak tangguhan pada ...
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Bata Financial Report Dec 2016
... Deferred tax is provided using the liability method for all temporary differences arising between the tax bases of assets and liabilities and their carrying values for financial reporting ...
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LKFS 30 June 2011 final
... Deferred tax assets, net continued 30 Juni/June 31 Desember/ 2011 December 2010 Tidak diaudit/ Diaudit/ Unaudited Audited Transaksi dalam Grup Transactions within the[r] ...
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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
... This study aims to examine the factors that affect the company’s earning management. There are several factors used include the deferred tax liabilities, deferred tax asset and accrual in ...
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PENGARUH RETURN ON ASSETS, LEVERAGE, UKURAN PERUSAHAAN, DEFERRED TAX EXPENSE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE - Perbanas Institutional Repository
... on assets, leverage, size, deferred tax expense and institutional ownership on tax avoidance on LQ-45 companies listed in Indonesia Stock Exchange from ...2010-2014. Tax avoidance is a ...
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PENGARUH RETURN ON ASSETS, LEVERAGE, UKURAN PERUSAHAAN, DEFERRED TAX EXPENSE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE - Perbanas Institutional Repository
... pengaruh deferred tax expense terhadap tax avoidance adalah negatif, dimana nilai koefisien negatif 0,471 artinya apabila rasio deferred tax expense dinaikkan 1% maka tax ...
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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
... dengan laba sebelum kena pajak yang ditentukan berdasarkan SAK, apakah perlu diadakan alokasi pajak penghasilan terhadap pengaruh pajak (tax effects) atas perbedaan-perbedaan tersebut. Disini muncul dua pendapat ...
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Pengaruh Deferred Tax terhadap Income Smoothing.
... pengaruh deferred tax terhadap income smoothing dengan menggunakan sampel laporan keuangan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun ...
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BAB I PENDAHULUAN 1.1 Latar Belakang - PENGARUH RETURN ON ASSETS, LEVERAGE, UKURAN PERUSAHAAN, DEFERRED TAX EXPENSE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE - Perbanas Institutional Repository
... kepentingan pribadi manajer. Selain itu, perusahaan yang terdaftar di LQ-45 memiliki tingkat kapitalisasi pasar yang paling signifikan. Perusahaan yang terdaftar dalam indeks LQ-45 terdiri dari berbagai jenis perusahaan, ...
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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
... variabel deferred tax liabilities , deferred tax asset dan akrual terhadap perubahan laba sebesar 2,7%, sedangkan sisanya 97,3% dipengaruhi oleh variabel di luar ...
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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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Pengaruh Deferred Tax dan Tax to Book Ratio Terhadap Kinerja Perusahaan.
... dari tax to book ratio. Tax to book ratio adalah perbandingan antara rasio penghasilan kena pajak (taxable income) terhadap laba akuntansi (book income) dimana penjelasan tentang rasio pajak terdapat pada ...
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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
... Pengaruh Deferred Tax Liabilities, Deferred Tax Asset dan Akrual terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2013-2014 baik secara parsial ...
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born consol audit 311211
... The determination of fair value and value in use requires management to make estimates and assumptions about expected production and sales volumes, commodity prices (considering current and historical prices, price ...
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Bata Annual Report 2015
... At 2015, the Company’s revenue reached Rp1.028 trillion by selling 11.3 million pairs, there was an increase of 2% compared with last year, but behind the plan. Operating Profit increased by 49% from Rp103.5 billion in ...
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