ANALISIS PERUBAHAN AKTIVA PAJAK TANGGUHAN DAN KEWAJIBAN PAJAK TANGGUHAN UNTUK MENDETEKSI MANAJEMEN LABA

DJAMALUDDIN, SUBEKTI and Rahmawati, and WIJAYANTI, HANDAYANI TRI (2007) ANALISIS PERUBAHAN AKTIVA PAJAK TANGGUHAN DAN KEWAJIBAN PAJAK TANGGUHAN UNTUK MENDETEKSI MANAJEMEN LABA. Universitas Sebelas Maret. (Unpublished)

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    Abstract

    This research provides evidence on the types of accounts that reveal earnings management. This research build model based on Phillips et. al. (2003). Phillips et. al. (2004) findings that deferred tax expense (DTE) can be used to detect such earnings management. In particular, this research investigates the relation between earnings management activities and changes in deferred tax asset and liability components using data from firm’s income tax footnote disclosure. The sample of this study was manufacturing companies listed in Jakarta Stock Exchange (JSX) within the period 2000-2004. The data was collected using purposive sampling method and analysis data method using logit regression. The sample consisted of 46 companies. This research indicates that changes in the net deferred tax liability (NDTL) can be used to detect earnings management to avoid earnings decline. And changes in the net deferred tax liability component related to revenue and expense accrual and reserves, compensation, depreciation of tangible assets, other asset valuation, micsellaneous items, and change in the deferred tax asset valuation allowance can not be used to detect earnings management to avoid earnings decline. Keyword: earnings management, accrual, operating cash flow, deferred tax expense, deffered tax assets, deffered tax liability

    Item Type: Other
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ilmu Sosial dan Ilmu Politik > Sosiologi
    Depositing User: mr azis r
    Date Deposited: 23 May 2013 20:40
    Last Modified: 23 May 2013 20:40
    URI: https://eprints.uns.ac.id/id/eprint/841

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