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PENGARUH KONSERVATISME AKUNTANSI PADA INDIKASI TIMBULNYA SENGKETA PAJAK PENGHASILAN

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH KONSERVATISME AKUNTANSI PADA INDIKASI TIMBULNYA SENGKETA PAJAK PENGHASILAN
 
Creator Kurniawati, Kurniawati
Amin, Mohammad
Junaidi, Junaidi
 
Description ABSTRACTThis study was conducted to determine the effect of accounting conservatismon indications of the emergence of income tax disputes. This research wasconducted in manufacturing companies listed on the Indonesia Stock Exchange(IDX). Determination of the sample in this study using purposive sampling. Thetotal sample is 35 companies. Data were analyzed using simple linear regressionanalysis.The results showed that accounting conservatism which was measured usingthe AKRUAL model had a significant effect on the emergence of tax disputes whichwere measured using the CR / CD, Sales / Expense and AR / AP ratio.Keywords: Accounting conservatism, Indications of income tax disputes.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-08-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/1445
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 08 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/1445/1417
 
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