AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Vol 6, No 2 (2012): AKUNTABILITAS

APAKAH BEBAN PAJAK TANGGUHAN DAPAT DIGUNAKAN UNTUK MENDETEKSI MANAJEMEN LABA?

Tertiarto Wahyudi (Universitas Sriwijaya)

Article Info

Publish Date
29 Jun 2019

Abstract

This paper evaluates the possibility of using deferred tax expense as an indicator todetect earnings management. If we assume GAAP allow greater discretion than taxationrules, and if we assume mangers exploit such discretion to manage income upward such away that does not affect taxable income, then the earnings management will generateaccounting-tax differences that increase deferred tax expense.Using data from the listed companies in the Jakarta Stock Exchange in fiscal yearof 2008, the result provides evidence that deferred tax expense is incrementally useful indetecting earnings management in the form of scaled earnings changes. In addition, totalaccruals and absolute abnormal accruals are also predictors for earnings management.

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Journal Info
AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Website

Abbrev

ja

Publisher

Universitas Sriwijaya

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntabilitas (JA) is intended to bet he journal for publishing article reporting the results of research on accounting. JA invites manuscripts in the areas: 1. Financial Accounting 2. Management Accounting 3. Public Sector Accounting 4. Sharia Accounting 5. Taxation 6. Audit 7. Accounting ...