PENGARUH KOMPONEN-KOMPONEN PEMBENTUK PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR DI BEI

PENGARUH KOMPONEN-KOMPONEN PEMBENTUK PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR DI BEI

Earnings management activities which were detected in book-tax differences can be done by raising the net deferred tax liabilities that result in the ascension of deferred tax expenses. This study is aimed at identifying and examines the effect of their components net deferred tax liabilities and ag...

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Bibliographic Details
Main Authors: Lydiawati Tandio, Simon Hariyanto, Ronny Irawan
Format: Article
Language:Indonesian
Published: Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya 2020-07-01
Series:Jurnal Akuntansi Kontemporer
Subjects:
earnings management
deferred tax liabilities
deferred tax assets
deferred tax expenses
Online Access:http://journal.wima.ac.id/index.php/JAKO/article/view/2569

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