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All Journal AKUNTABILITAS JOURNAL OF APPLIED ACCOUNTING AND TAXATION BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Journal of Governance and Administrative Reform Journal of Software Engineering and Information System (SEIS) Jurnal Vokasi Indonesia Indonesian Journal of Auditing and Accounting
Sandra Aulia
Universitas Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Social Sciences Other

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Journal : Jurnal Vokasi Indonesia

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IMPLIKASI KOMPONEN PERUBAHAN PAJAK DALAM LABATERHADAP PERSISTENSI DAN PERAMALAN STUDI TERHADAP PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2010-2013 Sari, Dewi Kartika; Anggraeni, Birawani Dwi; Aulia, Sandra
Jurnal Vokasi Indonesia Vol. 4, No. 2
Publisher : UI Scholars Hub

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Abstract

This research aims to determine the implications of the tax change component in the income tax to the persistence and forecasting of future earnings, and also comparing the effect of tax changes component in initial earning with the tax change component in revised earnings, in order to know which are more persistent. Using all companies listed in Indonesia Stock Exchange during the year 2010-2013 as the samples, this research showed that the tax change component in income tax empirically proven to have a persistent effect on future earnings. And compared with tax change component in initial earnings, value of tax change component in revised earnings are better and persistent in forecast earnings.
Co-Authors A. Arywarti Ahmad Hambali, Ahmad Anggraeni, Birawani Dwi Aryanto Birawani Dwi Anggraeni Dewi Kartika Sari Edo Arribe, Edo F. Fitriany Mutiha, Arthaingan H Sonjaya, Fajar Restu Supriadi Supriadi Viska Anggraita Yulial Hikmah