PENGARUH KOMPONEN ASET DAN KEWAJIBAN PAJAK TANGGUHAN TERHADAP BEBAN PAJAK KINI MASA DEPAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2005-2011)

SARI, Reny Kartika and ZULAIKHA, Zulaikha (2015) PENGARUH KOMPONEN ASET DAN KEWAJIBAN PAJAK TANGGUHAN TERHADAP BEBAN PAJAK KINI MASA DEPAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2005-2011). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to examine the effect of the components of deferred tax assets and liabilities for future current tax over a three-year period (t+1, t+2, t+3). Deferred tax assets and liabilities arising from timing differences in the recognition of revenues and expenses based on financial accounting standards and tax laws. Deferred tax assets and deferred tax liabilities are recognized in the financial statements because it can lead to future tax payments to be larger or smaller. Sample of this study consists of 88 companies from manufacturing sectors listed on Indonesia Stock Exchange in 2005-2011. Multiple regression analysis is used to determine the effect of each component of deferred tax assets and liabilities for future current tax. Data components of deferred tax assets and liabilities are taken from the Notes to the Financial Statements of the company. The results show that deferred tax assets of post-employment benefits has negatively significant and deferred tax liabilities of accelerated depreciation has positively significant to future current tax. While the results for the deferred tax assets of accrued expenses do not affect future current tax. Future taxes paid related to the time reversal of deferred tax assets and liabilities. Accrued expenses may not be realized over a three-year period, so the deferred tax assets do not reverse.

Item Type:Thesis (Undergraduate)
Additional Information:income tax, current tax, deferred tax assets and liabilities, PSAK 46.
Uncontrolled Keywords:income tax, current tax, deferred tax assets and liabilities, PSAK 46.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:45705
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:29 May 2015 14:21
Last Modified:29 May 2015 14:21

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