KONSERVATISME AKUNTANSI PDF

Pajak dan Konservatisme Akuntansi. N2 - The purpose of this study is to examine the influence of taxation policy on accounting conservatism in Indonesia. This study is a descriptive quantitative research model by using multiple regression analysis. This study shows the effect of decreasing level of accounting conservatism on taxation policy reform in the form of tax rate reduction. This study also shows that taxpayer compliance in Indonesia is still low with earnings management on financial statements. AB - The purpose of this study is to examine the influence of taxation policy on accounting conservatism in Indonesia.

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Abstrak: Pajak dan Konservatisme Akuntansi. Tujuan dari penelitian ini adalah melakukan pengujian pengaruh kebijakan perpajakan terhadap konservatisme akuntansi di Indonesia.

Penelitian ini merupakan model penelitian kuantitatif deskriptif dengan menggunakan analisis regresi multipel. Metode pengujian secara regresi diterapkan pada perusahaan manufaktur yang listing di Bursa Efek Indonesia BEI pada tahun Penelitian ini menunjukkan pengaruh tingkat penurunan konservatisme akuntansi terhadap reformasi kebijakan perpajakan yang berupa penurunan tarif pajak. Penelitian ini juga menunjukkan bahwa kepatuhan wajib pajak di Indonesia masih rendah dengan melakukan manajemen laba terhadap laporan keuangan.

Abstract: Tax and Accounting Conservatism. The purpose of this study is to examine the influence of taxation policy on accounting conservatism in Indonesia. This study is a descriptive quantitative research model by using multiple regression analysis. This study shows the effect of decreasing level of accounting conservatism on taxation policy reform in the form of tax rate reduction. This study also shows that taxpayer compliance in Indonesia is still low with earnings management on financial statements.

Amran, N. Procedia Social and Behavioral Sciences, August , — Andre, P. Arabahmadi, F. Asgari, M. Management Science Letters, 4 1 , Badertscher, B. Journal of Accounting and Economics, 56, — Basu, S. Journal of Accounting and Economics, 24, 3— Review of Accounting Studies, 10 2—3 , — Bushman, R. Journal of Accounting and Economics, 42 1—2 , — Cheng, Q. Family Firm Research: A Review. China Journal of Accounting Research, 7 3 , Claessens, S. Emerging Markets Review, 15, 1— Cullinan, C.

Ownership Structure and Accounting Conservatism in China. Journal of International Accounting, Auditing and Taxation, 21 1 , 1— Demiralp I.

Evidence from Seasoned Equity Offerings. Journal of Corporate Finance, 17 5 , Dyreng, S. Long-Run Corporate Tax Avoidance.

The Accounting Review, 83 1 , 61— Fadhilah, R. Frank, M. The Accounting Review, 84 2 , — Guenther, D. The Accounting Review, 69 1 , — Hashim, H. Institutional Monitoring and Earnings Quality in Malaysia. Procedia Social and Behavioral Sciences, 65, — Kelley, S. University of Washington.

Kim, B. Krishnan, G. Lara, J. The Economic Determinants of Conditional Conservatism. Lee, K. Lin F. Economic Modelling, 37, — Nekounam J. Journal of Basic and Applied Scientific Research, 2 8 , — Pashaki, M. International Letters of Social and Humanistic Sciences, 50 5 , — Paulo, I. Journal of Education and Research in Accounting, 7 3 , — Qiang, X.

The Accounting Review, 82 3 , — Raharja, N. In Prosiding Simposium Nasional Perpajakan 4. Universitas Trunojoyo. Ramalingegowda, S. Institutional Ownership and Conservatism. Journal of Accounting and Economics, 53 1—2 , 98— Republik Indonesia. Undang-Undang No. Reyad, S. Ruch, G. Accounting Conservatism : A Review of the Literature. Journal of Accounting Literature, 34, 17— Rusydi, M. Jurnal Akuntansi Multiparadigma, 4 2 , Jurnal Akuntansi Multiparadigma, 7 1 , Sari, D.

Book Tax Differences dan Kualitas Laba. Jurnal Akuntansi Multiparadigma, 6 3 , Shackelford D. Journal of Accounting and Economics, 31 1—3 , — Watts, R.

Conservatism in Accounting Part i : Explanations and Implications. Accounting Horizons, 17 3 , — Xu, X. Younos, R. Journal of Business and Policy Research, 5 2 , 1— Yunos, R. Procedia Social and Behavioral Sciences, , Article Tools Print this article. How to cite item. Finding References. Review policy. Email this article Login required. Email the author Login required.

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FIREWORKS AND PYRO PROJECTS PDF

Analisis Penerapan Konservatisme Akuntansi di Indonesia dalam Perspektif Positive Accounting Theory

This study aims to measure whether there is a significant difference between the level of accounting conservatism before and after the IFRS convergence. The research method used is a comparative method using paired t test. The sample in this study consists of observational data from a total of companies. The results show that although there is a difference between the conservatism level before and after the convergence period but the difference is not significant 0. This study answers so many assumptions of various business actors on the suspicion that when Indonesia decided to change the direction of GAAP to IFRS the level of conservatism will be much different. The IFRS principle no longer emphasizes conservative accounting, but IFRS emphasizes the principle of prudence which means the corporate management function responsible for preparing the financial statements is carried out with caution.

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Diponegoro Journal of Accounting

Diponegoro Journal of Accounting. Open Journal Systems. User Username Password Remember me. Notifications View Subscribe. Abstract The main focus in the financial statements is income information and one of the principles relating to financial statements and income information is accounting conservatism, namely an act carefully in determining the amount of the profit.

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Pajak dan Konservatisme Akuntansi

Earnings Response Coefficient is one method that is often used to measure the quality of earnings. The higher the ERC , the earnings quality is getting better. Earnings quality will not mislead users of financial statements information in making decisions. This study uses two factors suspected to affect the quality of earnings that accounting conservatism and good corporate governance because these two factors can be the solution of the conflict in the enterprise agency.

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