deferred tax assets valuation allowance
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 ...
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CFA 2018 Quest Bank R30 Income Taxes Q Bank
... a valuation allowance of $3,905 against total deferred tax assets of ...a valuation allowance of $2,870 against total deferred tax assets of ...the ...
15
Do Not Cop y or P ost
... a valuation allowance over nearly all of its deferred tax assets beginning in ...The valuation allowance meant that Ford’s $10.3 billion 2 of tax loss ...
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PENGARUH RETURN ON ASSETS, LEVERAGE, UKURAN PERUSAHAAN, DEFERRED TAX EXPENSE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE - Perbanas Institutional Repository
... effective tax rate yang dimiliki oleh perusahaan, hal ini dikarenakan perusahaan besar lebih mampu menggunakan sumber daya yang dimilikinya untuk mengatur atau membuat suatu perencaaan pajak yang baik (political ...
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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 ...
13
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 ...
16
Pengaruh Deferred Tax terhadap Income Smoothing.
... of deferred tax on income smoothing in the manufacturing company listed at ...have deferred tax exp; 2) They used Rupiah as currency report’ 3) They have ...that deferred tax ...
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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
... leverage, deferred tax expense dan kepemilikan institusional terhadap tax avoidance terdapat perbedaan hasil dari masing-masing peneliti ada yang menyatakan berpengaruh secara signifikan dan tidak ...
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AALI LKT Audited Desember 2016
... the assets and liabilities at statements of financial position date and results of operations for the years then ended of the Company and entities in which the Company has control when the Company is exposed or ...
73
1Q10 Financial Statements and Notes
... The liability recognised in the consolidated interim balance sheet in respect of the defined benefit pension plans is the present value of the defined benefit obligation at the balance sheet date less the fair value of ...
109
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] ...
97
FS30Sep08EngFinal1
... (vi) As of September 30, 2008, the Company’s and its subsidiaries’ property, plant and equipment, except for land, were insured with PT Asuransi Jasa Indonesia (“Jasindo”), PT Asuransi Ramayana, PT Asuransi Wahana Tata, ...
153
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 ...
2
Addthis ch19
... E19-1 South Carolina Corporation has one temporary difference at the end of 2007 that will reverse and cause taxable amounts of $55,000 in 2008, $60,000 in 2009, and $65,000 in 2010. South Carolina’s pretax financial ...
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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
... 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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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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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 ...
101
Bata Financial Report Dec 2016
... The key assumptions concerning the future and other key sources of estimation uncertainty at the end of reporting period that have a significant risk of causing a material adjustment to the carrying amounts of ...
75
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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