Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Media Akuntansi Perpajakan
Lawahizh, Yusriyya Nur
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
PENGARUH EARNING MANAGEMENT DAN TAX MANAGEMENT TERHADAP BOOK-TAX DIFFERENCES YANG DIMODERASI OLEH PENGAWASAN KOMITE AUDIT Sitorus, Riris Rotua; Lawahizh, Yusriyya Nur
Media Akuntansi Perpajakan Vol 4, No 1 (2019): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v4i1.2479

Abstract

One topic that attracts interesting now in the field of tax accounting is the book-tax differences. This occurs because of the basic differences in the preparation contained in the calculation of earnings between commercial and taxation, causing a difference between the amount of income before tax (accounting profit) with income after tax (fiscal profit) or referred to as book-tax differences.The number of samples that will be used in the study are 46 property companies located on the Indonesia Stock Exchange (BEI) for the 2015-2017 period. Data processing is done using path analysis techniques at a 5% significance level. Earning Management does not have a significant effect on book tax differences, while tax management has a significant influence on book tax differences.The audit committee has no significant effect on book tax differences. Supervision of the audit committee does not strengthen the influence of earnings management and tax management on book tax differences.Keyword: Book-tax Differences, ETR, Earning Management, audit committee
Co-Authors Riris Rotua Sitorus