Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Mahasiswa FEB
AGATHA, GADIS CORNELIA
Unknown Affiliation
Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISIS PELAPORAN KEUANGAN AGRESIF DAN AGRESIVITAS PELAPORAN PAJAK AGATHA, GADIS CORNELIA
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the relationship between aggressive financial reporting and tax reporting aggressiveness. Aggressive financial reports or earnings management is measured by discretionary accrual, while tax reporting aggressiveness is measured by discretionary permanent differences. This study uses a purposive sampling method which 18 companies listed in the Indonesia Stock Exchange (IDX) during 2010-2015 are selected as samples. The result of this study shows that there is a positive relationship between aggressive financial reporting and tax reporting aggressiveness and vice versa. This evidence implicates that companies do not make a book-tax trade off in managing commercial and taxable income.Keywords   :   aggressive   financial   reporting,   tax   reporting  aggressiveness,   earnings management, tax evasion, discretionary accrual, discretionary permanent difference
Co-Authors