Image of Analisis corporate governance dan reformasi perpajakan terhadap praktik manajemen laba dan manajemen pajak pada perusahaan terdaftar di BEI

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Analisis corporate governance dan reformasi perpajakan terhadap praktik manajemen laba dan manajemen pajak pada perusahaan terdaftar di BEI

This research aimed to analyze corporate governance and tax reform towards ABTD. ABTD is a proxy for detection earning management and tax management. This research use 113 sample from all listed company in BEI, except mining, agriculture, financial, and construction. Measurement of corporate governance performance is based on Asean CG Scorecards. Output of this research are: (1) company tax management alongside earning management during decreasing company income tax rate in Indonesia, (2) tax management by company depends on tax facility(3) earning management by company depends on financial condition of company, either they are in profit or loss (4) proactive approach by board of commissioner and board of director might be able to minimize company tax expense.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8253PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Taxation
Corporate governance
Earnings management
Tax management
Tax reform
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv, 88 p. : il. ; 30 cm.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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