Deferred Tax Expense
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 have a ...
28
PENGARUH CORPORATE GOVERNANCE DAN DEFERRED TAX EXPENSE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
... Dalam konteks bisnis, perempuan lebih beretika dan kemungkinan kecil melakukan tindakan tidak etis untuk mendapatkan insentif keuangan (Khazanchi, 1995). Selain itu, perempuan lebih baik dalam mengungkapkan informasi ...
12
The Effect of Tax Planning and Deferred Tax Expense on Earnings Management on Manufacturing Companies Listed In The Indonesia Stock Exchange
... of deferred tax expense have negative and significant effect to earnings ...the deferred tax expense arises due to temporary differences between accounting earnings (earnings in ...
8
PENGARUH RETURN ON ASSETS, LEVERAGE, UKURAN PERUSAHAAN, DEFERRED TAX EXPENSE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE - Perbanas Institutional Repository
... 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 dependent variable, ...
21
PENGARUH RETURN ON ASSETS, LEVERAGE, UKURAN PERUSAHAAN, DEFERRED TAX EXPENSE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE - Perbanas Institutional Repository
... 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 dependent variable, ...
16
Pengaruh Corporate Governance dan Deferred Tax Expense terhadap Earnings Management pada Perusahaan Manufaktur di Indonesia.
... Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance dan deferred tax expense terhadap earnings management pada perusahaan manufaktur di Indonesia. Corporate Governance diproksikan ...
19
Kemampuan Dererred Tax Expense dalam Memengaruhi Relevansi Nilai Laba dan Nilai Buku Ekuitas (Studi Empirik pada Perusahaan Manufaktur yang Terdaftar pada BEI Periode 2009-2012).
... Eka, Ni Putu W. dan Carmel Meiden. (2011) . Moderasi Deferred Tax Expense atas Relevansi Nilai Laba dan Buku Ekuitas pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2008-2010. Simposium ...
18
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
TRIDARMA PT PERPAJAKAN
... of tax agents in Australia, Rex Marshall, Malcolm Smith, Robert Armstrong, Managerial Auditing Journal, 21 5, 2006, 497-519 • Social responsibility, Machiavellianism and tax avoidance: A study of Hong ...
45
For the years ended December 31, 2014 and 2013 Financial Statements
... PSAK No. 30 (Revised 2011), under a finance lease, the Entity recognize assets and liabilities in its statements of financial position at amounts equal to the fair value of the leased property, if lower, the present ...
62
For the years ended December 31, 2013 and 2012 Financial Statements With Independent Auditors’ Report thereon
... PSAK No. 30 (Revised 2011), under a finance lease, the Entity recognize assets and liabilities in its statements of financial position at amounts equal to the fair value of the leased property, if lower, the present ...
62
Laporan Perubahan Ekuitas Statements of Changes in Equity Laporan Arus Kas Statements of Cash Flows
... Perusahaan berkedudukan di Pasuruan. Akta notaris Susanti, SH No. 2 tanggal 1 September Akta notaris Susanti, SH No. 5 tanggal 2 Desember Akta notaris Susanti, SH No. 6 tanggal 2 Desember Transaksi Transaksi dan saldo ...
53
Laporan Perubahan Ekuitas Statements of Changes in Equity Laporan Arus Kas Statements of Cash Flows
... In accordance with PSAK No. 5 (Revised 2009),"Operating Segments", business segments provide information of products or services that are subjected to risks and returns that are different from those of other ...
56
Financial Statements For the years ended December 31, 2012 and 2011 With Independent Auditor’s Report thereon
... PSAK No. 30 (Revised 2011), under a finance lease, the Entity recognize assets and liabilities in its statements of financial position at amounts equal to the fair value of the leased property, if lower, the present ...
64
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 ...
13
Pengaruh Deferred Tax terhadap Income Smoothing.
... bahwa deferred tax tidak berpengaruh terhadap tindakan income smoothing pada perusahaan yang terdaftar di BEI pada tahun 2011 hingga ...bahwa deferred tax tidak mampu menjelaskan tindakan ...
18
Laporan Keuangan Tengah Tahunan 2015 ()
... future tax liability due to on going investigation, or the negotiations with tax ...complex tax regulations and the amount and timing of the taxable income in the ...uncertain tax liabilities, ...
89
LAPORAN KEUANGAN 30 JUNI 2016
... Income Tax Rate on Resident Corporate Taxpayers in the Form of Publicly-listed Companies”, which replaced PP 77/2013, and regulates that resident publicly-listed companies in Indonesia can avail a reduction of ...
120
Financial Statement Year 2013
... An asset’s recoverable amount is the higher of an asset’s or Cash Generating Unit’s (CGU’s) fair value less costs to sell and its value in use, and is determined for an individual asset, unless the asset does not ...
92