Jurnal Vokasi Indonesia
Vol 4, No 2 (2016): July - Desember

IMPLIKASI KOMPONEN PERUBAHAN PAJAK DALAM LABA TERHADAP PERSISTENSI DAN PERAMALAN STUDI TERHADAP PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2010-2013

Dewi Kartika Sari (Unknown)
Birawani Dwi Anggraeni (Unknown)
Sandra Aulia (Unknown)

Article Info

Publish Date
01 Mar 2018

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.

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Journal Info
Jurnal Vokasi Indonesia
Website

Abbrev

jvi

Publisher

Universitas Indonesia

Subject

Arts Humanities Economics, Econometrics & Finance Education Public Health Social Sciences

Description

Jurnal Vokasi Indonesia is a applied and scientific journal which publishes original articles on new knowledge, research or applied research and other development related to vocational issue. The journal is published by Vocational Program universitas Indonesia and provides a broad-based forum for ...