Lim, Setiadi Alim (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: | 04 May 2023 09:07 |
| URI: | http://repository.ubaya.ac.id/id/eprint/230 |
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