The Role of Temporary Differences of Book Value and Tax  

Oleh:

Cahyadi, Annas ; Sumiyana

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 16 no. 2 (May 2013), page 1-20.
Topik: differences inbook value and tax-based earnings; earn­ings persistence; earnings management; tax planning

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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The purpose of this study is to examine how temporary differ­ences of book value and taxes-based earnings explain earnings persis­tence. First, this study examines and shows that temporary differences provide additional information on earnings persistence. The study then examines two potential causes of dijferences of book value and tax-based earnings, namely earnings management and tax planning. This study concludes that firms suspected of performing earnings management and having the differences in book value and tax-based earnings, their earn­ings will be less persistent than other firms. On the other hand, for firms suspected of performing tax planning, their earnings will be more per­sistent. This study also examines the more dominant factor that causes differences of earnings for firms in Indonesia and found that the differences are more influenced by tax planning practices rather than earn­ings management.

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