PERAN PERBEDAAN LABA YANG BERBASIS NILAI BUKU DAN PAJAK DALAM MENJELASKAN PERSISTENSI LABA (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)
The purpose of this study was to examine how the temporary differences between the book value and the taxes based income explain the persistence of earnings. First, this studty exemine and show differences provide additional information on the persistence of earnings. Then examine two potential caus...
| Main Authors: | , |
|---|---|
| Format: | Thesis |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2012
|
| Subjects: |
| _version_ | 1797032766940905472 |
|---|---|
| author | , ANNAS CAHYADI , Dr. Sumiyana, M.S |
| author_facet | , ANNAS CAHYADI , Dr. Sumiyana, M.S |
| author_sort | , ANNAS CAHYADI |
| collection | UGM |
| description | The purpose of this study was to examine how the temporary differences between
the book value and the taxes based income explain the persistence of earnings.
First, this studty exemine and show differences provide additional information on
the persistence of earnings. Then examine two potential causes of discrepancies
income based on book value and taxes namely earnings management and tax
planning. This study shows that the suspect and the differences in corporate
income based on tax and book value derived from earnings management (EM
subsample), earnings will be less persistent than other companies and the
companies that the difference is caused by tax planning (TP subsample), earnings
will be more persistent compared to other companies. This study also examined a
more dominant factor in explaining differences in earnings on companies in
Indonesia and found that the difference in earnings are more influenced by tax
planning practice rather than earnings management |
| first_indexed | 2024-03-13T22:43:40Z |
| format | Thesis |
| id | oai:generic.eprints.org:100722 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:43:40Z |
| publishDate | 2012 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1007222016-03-04T08:45:20Z https://repository.ugm.ac.id/100722/ PERAN PERBEDAAN LABA YANG BERBASIS NILAI BUKU DAN PAJAK DALAM MENJELASKAN PERSISTENSI LABA (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) , ANNAS CAHYADI , Dr. Sumiyana, M.S ETD The purpose of this study was to examine how the temporary differences between the book value and the taxes based income explain the persistence of earnings. First, this studty exemine and show differences provide additional information on the persistence of earnings. Then examine two potential causes of discrepancies income based on book value and taxes namely earnings management and tax planning. This study shows that the suspect and the differences in corporate income based on tax and book value derived from earnings management (EM subsample), earnings will be less persistent than other companies and the companies that the difference is caused by tax planning (TP subsample), earnings will be more persistent compared to other companies. This study also examined a more dominant factor in explaining differences in earnings on companies in Indonesia and found that the difference in earnings are more influenced by tax planning practice rather than earnings management [Yogyakarta] : Universitas Gadjah Mada 2012 Thesis NonPeerReviewed , ANNAS CAHYADI and , Dr. Sumiyana, M.S (2012) PERAN PERBEDAAN LABA YANG BERBASIS NILAI BUKU DAN PAJAK DALAM MENJELASKAN PERSISTENSI LABA (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA). UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=57388 |
| spellingShingle | ETD , ANNAS CAHYADI , Dr. Sumiyana, M.S PERAN PERBEDAAN LABA YANG BERBASIS NILAI BUKU DAN PAJAK DALAM MENJELASKAN PERSISTENSI LABA (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) |
| title | PERAN PERBEDAAN LABA YANG BERBASIS NILAI BUKU DAN
PAJAK DALAM MENJELASKAN PERSISTENSI LABA
(STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA
EFEK INDONESIA) |
| title_full | PERAN PERBEDAAN LABA YANG BERBASIS NILAI BUKU DAN
PAJAK DALAM MENJELASKAN PERSISTENSI LABA
(STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA
EFEK INDONESIA) |
| title_fullStr | PERAN PERBEDAAN LABA YANG BERBASIS NILAI BUKU DAN
PAJAK DALAM MENJELASKAN PERSISTENSI LABA
(STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA
EFEK INDONESIA) |
| title_full_unstemmed | PERAN PERBEDAAN LABA YANG BERBASIS NILAI BUKU DAN
PAJAK DALAM MENJELASKAN PERSISTENSI LABA
(STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA
EFEK INDONESIA) |
| title_short | PERAN PERBEDAAN LABA YANG BERBASIS NILAI BUKU DAN
PAJAK DALAM MENJELASKAN PERSISTENSI LABA
(STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA
EFEK INDONESIA) |
| title_sort | peran perbedaan laba yang berbasis nilai buku dan pajak dalam menjelaskan persistensi laba studi pada perusahaan yang terdaftar di bursa efek indonesia |
| topic | ETD |
| work_keys_str_mv | AT annascahyadi peranperbedaanlabayangberbasisnilaibukudanpajakdalammenjelaskanpersistensilabastudipadaperusahaanyangterdaftardibursaefekindonesia AT drsumiyanams peranperbedaanlabayangberbasisnilaibukudanpajakdalammenjelaskanpersistensilabastudipadaperusahaanyangterdaftardibursaefekindonesia |