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This research is aimed to examine the impacts of corporate life cycle on the corporate income tax payments. Corporate life cycle consists of four stages: start up, growth, maturity, and decline stage. Firms in different life cycle stages have different characteristics, therefore in each life cycle stage, the characteristic of accounting measures, such as earnings and cash flows, is also different. Earnings and cash flows information are very useful for corporate stakeholders, such as governor. Governor use them for income tax purposes based on the tax regulations. For that reason, the different characteristics of earnings and cash flows in each life cycle stage should affect the corporate income tax payment. However, the researches about the impacts of corporate life cycle directly on the corporate income tax payment, neither Indonesian nor other countries? researches, had never been examining before this research. Using financial data of manufacture companies listed in Indonesia Stock Exchange from period of 2007, the results prove that in the growth stage, the analysis supports the hypothesis that earnings significantly influence the income tax payments. In the maturity stage, the analysis supports hypotheses that earnings and cash flows from all activities significantly influence the income tax payments. In the decline stage, the analysis supports hypotheses that earnings and cash flows from operating activities significantly influence the income tax payments. This research does not analyze for the start up stage because of the limitation of the sample data. Overall, this research provides evidence that corporate life cycle influences the corporate income tax payments. Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6561 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2009 |
|---|---|
| Edisi | - |
| Subjek | Income tax Cash flow Earnings Corporate life cycle |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xvi, 93 p. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |