Apakah Manajemen Laba dilakukan untuk Tax Planning atau untuk Menjadikan Laba Lebih Persisten?
This study aims to examine how the company's earnings management affects the amount of tax and earnings persistence, especially in the transportation business in Indonesia. This research is important because the Financial Accounting Standards Guidelines (PSAK) do not regulate the limits in mana...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Research Center and Case Clearing House, Sekolah Tinggi Manajemen PPM
2021-06-01
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| Series: | Journal of Management and Business Review |
| Subjects: | |
| Online Access: | https://jmbr.ppm-school.ac.id/index.php/jmbr/article/view/272 |