Earning Management dan Deferred Tax

Alim, Setiadi (2010) Earning Management dan Deferred Tax. Jurnal Bisnis Perspektif, 2 (2). pp. 109-121. ISSN 1979-4932

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Abstract

Corporate managers often face conflicting interests when the report their earning for financial and tax purposes. On one side, managers desire to increase earning that will be reported to creditors, shareholders and other external users. But on other side, managers also desire to decrease taxable income that will be reported to tax authorities. Manager can achieve these two goals by manipulating earnings upward for financial reporting but not for tax reporting. So managers don't pay income taxes on the upward earnings. In long term this will increase gap between book-tax income differences and effect deferred tax account.

Item Type: Article
Uncontrolled Keywords: earning management, deferred tax asset, deferred tax liability, deferred tax expense, book-tax income differences
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Polytechnic > Diploma in Tax Accounting
Depositing User: Adpesdam Ubaya
Date Deposited: 21 Mar 2012 03:42
Last Modified: 21 Mar 2012 03:42
URI: http://repository.ubaya.ac.id/id/eprint/230

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