Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Jurnal Vokasi Indonesia
Birawani Dwi Anggraeni
Unknown Affiliation
Arts Humanities Economics, Econometrics & Finance Education Public Health Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
IMPLIKASI KOMPONEN PERUBAHAN PAJAK DALAM LABA TERHADAP PERSISTENSI DAN PERAMALAN STUDI TERHADAP PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2010-2013 Dewi Kartika Sari; Birawani Dwi Anggraeni; Sandra Aulia
Jurnal Vokasi Indonesia Vol 4, No 2 (2016): July - Desember
Publisher : Program Pendidikan Vokasi Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (642.132 KB) | DOI: 10.7454/jvi.v4i2.98

Abstract

AbstractThis research aims to determine the implications of the tax change component in the income tax to the persistence and forecasting of future earnings, and also comparing the effect of tax changes component in initial earning with the tax change component in revised earnings, in order to know which are more persistent. Using all companies listed in Indonesia Stock Exchange during the year 2010-2013 as the samples, this research showed that the tax change component in income tax empirically proven to have a persistent effect on future earnings. And compared with tax change component in initial earnings, value of tax change component in revised earnings are better and persistent in forecast earnings.Keyword;Earning persistence, effective tax rates, interim financial reporting.
Co-Authors Dewi Kartika Sari Sandra Aulia