Perbandingan Kemampuan Beban Pajak Tangguhan dan Penyisihan Aktiva Pajak Tangguhan Entitas dalam Mendeteksi Manajemen Laba
This study aimed to examine deferred tax expense and deferred tax asset valuation allowance influence as an instrument of earnings management to avoid losses, where there is two scenarios of earnings target, to avoid earnings decrease and to avoid loss. The population of this research is the manufac...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2014
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/129761/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=70158 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | This study aimed to examine deferred tax expense and deferred tax asset
valuation allowance influence as an instrument of earnings management to avoid
losses, where there is two scenarios of earnings target, to avoid earnings decrease
and to avoid loss.
The population of this research is the manufacturing firms listed on the
Indonesia Stock Exchange in the year 2007 � 2010. There were 130 firm-yaers
obrservation for earnings target to avoid earnings decrease scenario and 99 firmyears
for earnings target to avoid loss. The sample selection was done by purposive
sampling method.
The results showed that deferred tax expense affect significantly in detecting
earnings management only for earnings target to avoid earnings decrease. Deferred
tax asset valuation allowance variable didn�t affect significantly in detecting earnings
management for both earnings target |
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