PERILAKU ANOMALI PASAR ATAS AKRUAL KONFORMITAS AKUNTANSI-PAJAK DALAM KONTEKS MODERNISASI SISTEM PERPAJAKAN DI INDONESIA

PERILAKU ANOMALI PASAR ATAS AKRUAL KONFORMITAS AKUNTANSI-PAJAK DALAM KONTEKS MODERNISASI SISTEM PERPAJAKAN DI INDONESIA

This study aims to analyze the impact of modernization of taxation system and amendment of income tax law on the components of the book-tax conformity accruals, whether there are any differences in the earnings persistence of book-tax conformity accruals (which have higher tax conformity) and book-o...

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Bibliographic Details
Main Authors: Sigit Wahyu Kartiko, Hilda Rossieta, Ratna Wardhani
Format: Article
Language:English
Published: Universitas Indonesia 2015-12-01
Series:JAKI (Jurnal Akuntansi dan Keuangan Indonesia)
Subjects:
accrual mispricing
book-tax conformity accruals
discretionary accruals
Indonesian taxation
Online Access:http://jaki.ui.ac.id/index.php/home/article/view/578/578

Internet

http://jaki.ui.ac.id/index.php/home/article/view/578/578

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