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Earning Management dan Deferred Tax

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Relation http://repository.ubaya.ac.id/230/
 
Title Earning Management dan Deferred Tax
 
Creator Alim, Setiadi
 
Subject HF5601 Accounting
 
Description Corporate managers often face conflicting interests when the report their earning for financial and tax purposes. On one side, managers desire to increase earning that will be reported to creditors, shareholders and other external users. But on other side, managers also desire to decrease taxable income that will be reported to tax authorities. Manager can achieve these two goals by manipulating earnings upward for financial reporting but not for tax reporting. So managers don't pay income taxes on the upward earnings. In long term this will increase gap between book-tax income differences and effect deferred tax account.
 
Publisher Fakultas Ekonomi, Universitas Katolik Dharma Cendika
 
Date 2010-07
 
Type Article
PeerReviewed
 
Format application/pdf
 
Language en
 
Identifier /230/1/Setiadi%20Alim_Earning%20Management_Abstrak_2010.pdf
Alim, Setiadi (2010) Earning Management dan Deferred Tax. Jurnal Bisnis Perspektif, 2 (2). pp. 109-121. ISSN 1979-4932