MEDIA BISNIS
Vol 7 No 1 (2015): MEDIA BISNIS

PENGARUH REKAYASA AKRUAL UNTUK MEMINIMALKAN PAJAK

IMAN AKHADI (STIE Trisakti)



Article Info

Publish Date
11 Oct 2018

Abstract

This study aimed to determine which method of independent variables that have been determined, the Changes in Current Assets, Changes in Current Liabilities, Changes in Cash and Cash Equivalent, Change in Long Term Liabilities, Changes in Depreciation and Changes in Total Assets that have a greater role in efforts to minimize corporate income taxes. This research was conducted on company property and real estate sectors listed on the Indonesia Stock Exchange in the period 2004-2008. The results showed that all of the variables do not affect the total accruals.

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Journal Info

Abbrev

mb

Publisher

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Media Bisnis is biannual publication issued in the month of March and September. Media Bisnis is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business issues that deal with social issues such as management (financial, human ...