PENGARUH ALOKASI PAJAK ANTAR PERIODE BERDASARKAN PSAK NO.46 TERHADAP KOEFISIEN RESPON LABA AKUNTANSI

SEPTYANA, Festy Vita and ARDIYANTO, M. Didik (2011) PENGARUH ALOKASI PAJAK ANTAR PERIODE BERDASARKAN PSAK NO.46 TERHADAP KOEFISIEN RESPON LABA AKUNTANSI. Undergraduate thesis, UNIVERSITAS DIPONEGORO.

[img]
Preview
PDF
307Kb

Abstract

The phenomenon about tax allocation is interesting topic to be examined because the implementation have some restricted rules. Aim of this research was to examine the changes of price bigger than after implementation of PSAK No. 46, to examine the tax allocation over period based on PSAK No. 46 have negative affect towards ERC, and to examine ERC which company did not reported deferred taxes was not the same as company reported deferred taxes. This research used 357 samples of company listed in BEI on period 1995- 2002. The measured by linear regression with SPSS program. In collection data, this research analyzed secondary data obtained from ICMD (Indonesia Capital Market Directory) and Indonesian Stock Exchange. Analysis result showed that : (1) The changes of price bigger than after implementation of PSAK No. 46. (2) Tax allocation over period based on PSAK No. 46 have negative affect towards ERC. (3) ERC which company did not reported deferred taxes was not the same as company reported deferred taxes.

Item Type:Thesis (Undergraduate)
Additional Information:PSAK No. 46, ERC, tax allocation.
Uncontrolled Keywords:PSAK No. 46, ERC, tax allocation.
Subjects:H Social Sciences > HJ Public Finance
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:26549
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:05 Apr 2011 14:03
Last Modified:05 Apr 2011 14:03

Repository Staff Only: item control page