Book Tax Differences dan Kualitas Data

This study aims to obtain emprical evidence about differences in accounting profit and taxable income (book tax differences)is proxied by permanent differences and temporary differences on earnings quality proxied by earnings response coefficients (ERC).The method used is descriptive analysis with m...

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Bibliographic Details
Main Authors: Diana Sari, Ina Desna Dwi Lyana
Format: Article
Language:English
Published: University of Brawijaya 2015-12-01
Series:Jurnal Akuntansi Multiparadigma
Subjects:
Online Access:http://jamal.ub.ac.id/index.php/jamal/article/view/329/pdf