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ANALISIS MANAJEMEN LABA PADA PERUSAHAAN PROPERTI DAN JASA KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SETELAH PENERAPAN TAX AMNESTY
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2018-04-19)
Government tax purposes in national development to improve people’s
welfare is by using national source of fund, especially taxes collection. Taxes are
one of the major sources of state revenues. Government uses various ...
TAX REFORM AND EARNING MANAGEMENT: POLITICAL COST HYPOTHESIS TEST IN INDONESIA
(THAMMASAT UNIVERSITY - FACULTY OF ECONOMICS, 2013-06-07)
This paper examine political cost hypothesis in Indonesia. Political cost hypothesis
revealed that some firms that more vulnerable to political cost than the other manage income
downward to avoiding the attention of ...
PENGARUH KECAKAPAN MANAJERIAL TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2012-01-11)
Earning is part of the important components in a financial statement. We can measure the performance of a company by looking at the earning that the firm earns. However, Problems will occur when earning used to measure the ...
FIRMS’ RESPONS ON TAX REFORM: EVIDENCE FROM INDONESIAN CAPITAL MARKET
(Asia Pacific Conference On Accounting And Finance, 2015-06-11)
The purpose of this study was examine and analyze indications of earnings management
undertaken by property and real estate companies before and after implementation of new tax
law. It also examine and analyze the influence ...