(Similarity) DETERMINAN BESARAN BEDA TEMPORER BEBAN PAJAK TERHADAP PRAKTEK INCOME SMOOTHING

Probowulan, Diyah (2018) (Similarity) DETERMINAN BESARAN BEDA TEMPORER BEBAN PAJAK TERHADAP PRAKTEK INCOME SMOOTHING. FE Um Jember, Indonesia.

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Abstract

The differences between the accounting principles of taxation rules require
managers to make two types of income statement. Commercial income statement
prepared on Financial Accounting Standards, while fiscal income statement is based on
the tax regulations. The difference between profit before tax and taxable income caused
by the differences between the concepts of tax accounting in the recognition of income
and expenses. In the context of income tax accounting, these differences result in two
different types (temporary / timing differences) and difference remain (permanent
differences). Statement of Financial Accounting Standards (SFAS) No. 46, Accounting
for Income Taxes. Several studies have described that the amount of temporary
differences in the tax burden of the deferred tax assets can be an instrument of earnings
management (Miller & Skinner, 1998; Chao, et al., 2004; Frank & Rego,
2006; and Schrand & Wong, 2003). The amount of the tax burden in the deferred
tax asset can affect operating profits run; and in SFAS No. 109 are described on the
company, earnings in future periods as a whole, which it includes subjectivity is
considered. The result, in the research: non-deductible expense does not affect the
practice of high and low income smothing and deductible expense does not result in a
change in company practices income smothing.

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Item Type:	Peer Review
Additional Information:	Similarity
Subjects:	600 Technology and Applied Science > 650 Business > 657 Accounting
Divisions:	Faculty of Economics > Department of Accounting (S1)
Depositing User:	Probowulan Diyah | diyahprobowulan@unmuhjember.ac.id
Date Deposited:	18 May 2020 04:12
Last Modified:	18 May 2020 04:12
URI:	http://repository.unmuhjember.ac.id/id/eprint/4326

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