Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Keuangan Dan Perpajakan
Rina Tjandra Kirana DP
Universitas Sriwijaya
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Sinyal di Balik Angka: Menguak Rahasia Aset Pajak Tangguhan dalam Mendeteksi Praktik Manajemen Laba Rifael Timasa Sinulingga; Rina Tjandra Kirana DP
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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

Abstract

Financial statements frequently serve as a strategic "battleground" between the management's interest in satisfying investors through high reported earnings and the necessity of minimizing corporate tax burdens. Amidst these conflicting interests, earnings management practices are often employed by management. This study aims to investigate the role of deferred tax assets (DTA) as a signal or indicator for detecting earnings management practices, particularly within the manufacturing sector. Unlike common discretionary accruals, the deferred tax component is often overlooked by investors and analysts due to the inherent complexity of accounting and tax standards. Utilizing a quantitative approach with Systematic Literature Review (SLR) model, this research expects to demonstrate that unusual fluctuations in deferred tax assets have a significant positive correlation with the probability of earnings manipulation. The findings of this study are projected to provide practical contributions for auditors, tax authorities, and investors in utilizing deferred tax components as an "early warning system" to assess the quality of a company's reported earnings.
Co-Authors Rifael Timasa Sinulingga