FAKTOR-FAKTOR YANG MEMPENGARUffi PENGUKURAN PAJAK TANGGUHAN PADA PERUSAHAAN GO PUBLIK DI INDONESIA

Authors

  • Sarah Yuliarini Fakultas Ekonomi Universitas Wijaya Kusuma Surabaya

DOI:

https://doi.org/10.30742/equilibrium.v4i10.232

Keywords:

Pajak Tangguhan, Rasio leverage, Dividen payout, intensitas modal, Keuntungan potensial

Abstract

Kami menemukan bahwa manajemen perusahaan di Indonesia cenderung flexible dalam mengukur pajak tangguhan. Penelitian ini berusaha menemukan kecenderungan manajemen menggunakan aktiva dan sumber dana untuk membiayai pengeluaran tetap atau beban tetap guna mendapatkan keuntungan potensial, dalam hal ini atas pajak tangguhan.Oleh karena itu sebagai proxi digunakan rasio leverage, dividen payout dan intensitas modal. Sampel penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Jakarta. Hasil dari penelitian ini menunjukkan bahwa faktor leverage sangat berpengaruh terhadap pengukuran pajak tangguhan dibandingkan dengan faktor-faktor lainnya, yaitu dividen payout dan intensitas modal

References

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Gangsar. 2002. Analisa Pengaruh Penerapan PSAK 46 Terhadap Laporan Keuangan PT.Fortune Mate Indonesia Surabaya. Skripsi

Ikatan Akuntan Indonesia. 2004. Pernyataan Standar Akuntansi Keuangan No.46 Intitute for Economic and Financial Research. 2004. Indonesia Capital Market Directory. Fiftheenth Edition

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Issue

Vol. 4 No. 10 (2006): April

Section

Articles

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