This study aims to evaluate the standard and the implementation of financial transaction examinations conducted by PPATK. This research uses a case study design that involves several methods of data collection and analysis including document review and interviews. The authors examining relevant documents regarding examinations and conducting semi structured interviews on five examiners. Th…
This study provide value relevance analysis of deferred taxes on manufacture companies in five of ASEAN country which is Indonesia, Malaysia, Singapore, Philippines, and Thailand. This study uses Feltham & Ohlson?s price model in order to regress the value relevance of the listed companies. Independent variable that used in this study are deferred tax assets and liabilities and other components…