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1
ONASIS, DINI, and AFVAN AQUINO. "PENGARUH AKTIVA PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PERUSAHAAN INDUSTRI MANUFAKTUR BASIC INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA." Jurnal Daya Saing 3, no. 3 (October 15, 2017): 253–57. http://dx.doi.org/10.35446/dayasaing.v3i3.112.
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Agent conflicts that result in opportunistic management that will result in reported earnings, which will cause the company's value to decrease in the future. Deferred tax assets occur when accounting income is less than fiscal profit due to temporary differences. The smaller accounting earnings than the fiscal profit resulted in the company being able to postpone taxes in the future period. However, if the fiscal profit may not be available in sufficient quantities to be compensated with the balance of the tax loss carry forward, or where possible the realization of future tax benefits with a probability of less than 50 per cent, deferred tax assets are not recognized and the company will record the reserves Deferred tax assets.
Other problems also arise when the company has a large accounting income (Book Income) in comparison with the fiscal (Taxable Income) earnings in the financial statements. Problems in these conditions include companies, especially companies that have Go Public on its management will conduct earnings management as a fraud (fraud) relation in tax payment or reporting tax payable on the company.
Companies that have a higher account income (Income Income) than a fiscal profit (Taxable Income) tendency to manage earnings at the company will be high in order to avoid large tax payments.
This research is feasible to find empirical evidence whether the ownership of the deferred tax of the company or the difference between the Company's Book Income and Taxable Income affects Profit Management. The results of the research found that Deferred Tax Assets did not affect the Earning Management, Size did not affect the Earning Management, Growth (growth) did not affect the Earning Management, Leverage has no effect on Earning Management, Simultaneously Deferred Tax Assets, Size, Growth and Leverage Has no effect on earnings management for basic manufacturing industries for 2014 and 2015.
Keyword: Deferred Tax Asset, Profit Management (Earning Management), Size, Growth, Leverage.
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Waegenaere, Anja De, Richard C. Sansing, and Jacco L. Wielhouwer. "Valuation of a Firm with a Tax Loss Carryover." Journal of the American Taxation Association 25, s-1 (January 1, 2003): 65–82. http://dx.doi.org/10.2308/jata.2003.25.s-1.65.
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This paper examines the effects of a tax loss carryover on the market and book values of a firm's assets. The loss carryover has a direct effect on market value by sheltering future income from tax, and a direct effect on book value due to the recognition of a deferred tax asset. The failure to discount the deferred tax asset to its present value causes the market-to-book ratio of the deferred tax asset to be less than 1. However, positive skewness in the distribution of future taxable income can cause the market-to-book ratio to exceed 1 because the market value depends on the mean level of future tax benefits, while the book value is based on the median level of future tax benefits. The loss carryover also has an indirect effect on firm value in that it induces the firm to exercise its real option to invest early. This reduces firm value before investment takes place and decreases the market-to-book ratio of physical assets after investment takes place.
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Chytis, Evangelos, Evangelos Koumanakos, and Spiridon Goumas. "Deferred Tax Positions under the Prism of Financial Crisis and the Effects of a Corporate Tax Reform." International Journal of Corporate Finance and Accounting 2, no. 2 (July 2015): 21–58. http://dx.doi.org/10.4018/ijcfa.2015070102.
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The effects of corporate tax reforms in reported profits and firms' financial position have been extensively studied in the literature. However, only few studies disaggregate deferred tax items to jointly explore political implications and aspects of corporate behavior around such reforms. Greece's recent financial crisis and economic recession provides an intriguing setting for examining possible incentives and consequences of substantial tax rate changes, such as the 6% increase imposed by the Greek Government in year 2013. Results reveal a totally different picture between financial and non-financial firms, with the former being clearly favored, at least from this short-run effect. These findings seem to coincide with the view that tax policy design is usually shaped by taking into consideration powerful groups' interests. Regarding probable Determinants of Deferred Tax Assets for Tax Loss Carry forwards, the authors find that firms the audit firm may significantly affect recognized amounts due to firm specific internal guidelines and due to the overall quality of the audit.
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Colley, Ron, Joseph Rue, Adrian Valencia, and Ara Volkan. "Accounting For Deferred Taxes: Time For A Change." Journal of Business & Economics Research (JBER) 10, no. 3 (March 20, 2012): 149. http://dx.doi.org/10.19030/jber.v10i3.6873.
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<p>This study examines the theory underlying the current accounting and reporting standards for deferred taxes. Given the goal of global accounting convergence and under the proposed condorsement approach, the FASB and the IASB have a historic opportunity to revise the existing deferred tax accounting standards. Thus, it is warranted to illustrate the financial consequences of using the proposed flow-through (where tax expense is equal to the statutory tax liability) approach versus the asset-liability method of accounting for deferred taxes. We achieve this objective by computing the change in the debt-to-equity (DTE) ratios for the 2004-2010 period when net deferred tax balances are eliminated and corresponding adjustments are made in the total liability and stockholders equity balances. Based on our observations, we propose that the underlying issue in accounting for deferred taxes is the unit problem and argue that deferred taxes do not represent assets and liabilities as defined by accounting standards.<strong></strong></p>
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Ettredge, Michael L., Lili Sun, Picheng Lee, and Asokan A. Anandarajan. "Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels?" AUDITING: A Journal of Practice & Theory 27, no. 1 (May 1, 2008): 1–33. http://dx.doi.org/10.2308/aud.2008.27.1.1.
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The objective of this paper is to provide preliminary evidence whether SFAS No. 109 tax data might be useful in distinguishing between firms that do versus do not engage in earnings overstatement fraud (hereafter fraud). We examine the associations of various versions of deferred tax expense (DTE) variables and book income minus taxable income (BMT) variables with fraud, in the year of fraud onset and the year prior to fraud. The analysis is based upon a sample of 65 firms with positive pretax income, sanctioned by the Securities and Exchange Commission (SEC), in Accounting and Auditing Enforcement Releases (AAERs). A set of control firms are matched by asset size, two-digit SIC code, year, and nature of income (positive versus negative pretax income). We also perform analyses using a larger, nonmatched control sample. Our results indicate that, for firms with positive pretax income, DTE-based variables have strong incremental associations with fraud occurrence, beyond discretionary accruals and selected other explanatory variables, in the year of fraud onset. DTE-based variables have modest incremental power to explain future (next-year) fraud occurrence (but only when using matched samples). BMT-based variables generally lack explanatory power. In summary, this study provides new information about managers' tax reporting behavior in the presence of fraud, and suggests that DTE-based variables are likely to be useful in detecting fraud.
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Phillips, John D., Morton Pincus, Sonja Olhoft Rego, and Huishan Wan. "Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities." Journal of the American Taxation Association 26, s-1 (January 1, 2004): 43–66. http://dx.doi.org/10.2308/jata.2004.26.s-1.43.
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This paper provides evidence on the types of accounts that reveal earnings management activities. We build on Burgstahler and Dichev's (1997) evidence of earnings management to avoid an earnings decline and Phillips et al.'s (2003) findings that deferred tax expense (DTE) can be used to detect such earnings management. In particular, we investigate the relation between changes in annual earnings and changes in deferred tax asset and liability components using data hand-collected from firms' income tax footnote disclosures. Our evidence indicates that changes in the net deferred tax liability (DTL) component related to revenue and expense accruals and reserves can be used to detect earnings management to avoid an earnings decline. In addition, we build on Joos et al.'s (2003) results and partition our sample into firm-years with positive and negative changes in net DTLs and repeat our analyses. In contrast to the Joos et al. (2003) finding that DTE can be used to detect earnings management only for firm-years in which DTE is negative, we find that both subsamples reflect earnings management of revenue and expense accruals and reserves to report earnings increases.
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D., Hariyanti, Rohaya M.N, Normah O., and Rozainun A.A. "The Governance of Accounting Rules and Tax Rules: Analysis of SMEs' Tax Avoidance Strategies." GATR Global Journal of Business Social Sciences Review 1, no. 3 (August 28, 2013): 26–34. http://dx.doi.org/10.35609/gjbssr.2013.1.3(4).
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Objective- This study examined the governance of accounting rules and tax rules on the level of tax burdens paid by SMEs in Malaysia. According to the tax gap theory, taxpayers utilize the different rules between accounting and tax which is known as the dual reporting system in their tax avoidance strategies in order to pay lower taxes. The tax gap is the difference between the statutory tax rate (STR) and effective tax rates (ETRs). Methodology/Technique - This study analysed financial statements of 148 SMEs (740 firm-years) prepared for the years 2008 to 2012. Findings The statistical results revealed that the dual reporting system had caused a significant gap between the STR (the tax rate that SMEs supposed to pay) and ETRs (the actual tax rates paid by SMEs) in the Malaysia tax system. In addition, the findings provided evidence of the tax avoidance strategies utilised by SMEs which cause lower ETRs as follows: exempt income and tax incentives, disallowable expenses, absorbed losses and capital allowances, deferred tax expenses, size and leverage. Thus, the findings confirmed the tax gap theory in the SMEs tax system which implied a loss of tax revenue to the government due to tax avoidance activities. Findings The findings had provided useful feedbacks to the policymakers such as accounting bodies and the relevant tax authorities to address the issue and realign the two systems which are accounting standards and tax system to minimize the gap. Type of Paper Empirical paper Keywords: , Dual Reporting System; ETRs; SMEs; STR; Tax Gap
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Kusmala, Abdilla Rahmania, and Hastoni . "Pengaruh Penerapan PSAK No. 46 Terhadap Laporan Laba Rugi Pada Tiga Perusahaan Yang Terdaftar di BEI." Jurnal Ilmiah Akuntansi Kesatuan 2, no. 1 (July 25, 2018): 031–46. http://dx.doi.org/10.37641/jiakes.v2i1.44.
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The company follows a accounting standards generally accepted in drawing up the financial statements, namely Financial accounting standards (SAK). For various reasons, that standard is different from the taxation provisions also utilize accounting information. Due to the difference of a few things in Financial accounting standards (SAK) with the provisions of the Regulation militate in% u2013 Invitation taxation. Bond Accountant Indonesia (IAI) has confirmed the Statements of financial accounting standards (PSAK) No. 46 concerning accounting for income taxes, is a new thing in the accounting standards for enterprises in Indonesia. PSAK No. 46.The purpose of this research is to know concerning PSAK NO. 46 and see if PSAK NO. 46 already applied on the PT Astra International Tbk, PT Mustika Ratu Tbk, PT Mayora Indah Tbk. And how its influence from the application of PSAK NO.46 of the income statement of the company. The study was conducted at the corner of Indonesia stock exchange at STIE Kesatuan Bogor. The results showed that in the application of PSAK NO. 46 will develop assets and deferred tax liabilities interest arising due to temporary differences. The influence of the application of PSAK NO. 46 on the income statements give rise to a difference between the burden of income tax with income tax debt resulting from the existence of differences in recognition of tax-deferred interest assets, which is set to PSAK NO. 46.
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Guia, Leandro Dias, and José Alves Dantas. "Value relevance of deferred tax assets in the Brazilian banking industry." Revista Contabilidade & Finanças 31, no. 82 (April 2020): 33–49. http://dx.doi.org/10.1590/1808-057x201808060.
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ABSTRACT This study aimed to investigate the informational relevance to the capital market of the significant level of deferred tax assets (DTAs) in the Brazilian banking industry, identifying whether such assets influence the market value of publicly-held banks. The value relevance of DTAs in the banking industry is an incipient topic in the national literature, with conflicting results in the international research. Brazil presents characteristics, most notably regarding the dimension of the asymmetries between accounting and taxable profit, which justify concern about the effects of DTAs on the market value of banks. The literature highlights issues involving DTAs related to their ability to generate economic benefits and control of the entity, especially in the banking industry, due to not fulfilling the role of financial intermediation, which would make them devoid of economic substance. This would signal potential bank risks and weaknesses, such as a reduction in the quality of equity and profits, in addition to distortions in the economic-financial indicators, which would justify a negative perception on the part of investors. As the study’s main contribution to the literature, we can highlight the identification that in the Brazilian market, the asymmetries between banks’ taxable and corporate earnings, the origin of deferred tax assets, weigh negatively on the market value of these institutions. We empirically tested the hypothesis in the Brazilian capital market, using data from 2000 to 2017 on publicly-held banks, by estimating two models - Market-to-Book and Ohlson (1995). The results of this study show that in the Brazilian capital market there is a negative relationship between the volume of the banks’ DTAs and the market value of these entities, corroborating the hypothesis that investors identify the relevance of these assets in the equity structure as a sign of the quality of the equity and the profit of these entities being undermined.
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Kalabukhova, Svitlana. "ENTITY TAX EFFICIENCY ANALYSIS." Economic Analysis, no. 28(4) (2018): 193–99. http://dx.doi.org/10.35774/econa2018.04.193.
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Introduction. The necessity of estimation by various groups of stakeholders of the tax system influence on the financial results of business entities has led to the emergence of tax analysis. The key task of tax analysis is to substantiate the economic decisions, which aim to optimize tax expenses from the profit of the enterprise. A number of issues still remains unsolved. These issues are connected with the analytical procedure of external users understanding of the impact of the tax policy of the company on its financial results according to the financial statements. Purpose. The article aims to study and to develop the analysis of the tax efficiency of a business entity that provides the external users with financial reporting an understanding of the intentions of management personnel as for the owners and investors capital preservation and the state interests’ realization. Results. The investigation of issues, which are connected with the disclosure of information on expenses on corporate income tax in the financial statements has been extended. New analytical indicators of tax efficiency and additive factor models of expenses on corporate profit tax have been proposed. The importance of calculating the analytical indicator "effective tax rate on profit" has been substantiated. It has been reasoned that the analysis of the formation of the income tax enables the search for additional free sources of financing for the activity. An analytical procedure for understanding the tax efficiency of an entity has been developed. The procedure of testing for the risk of non-payment of income tax by the entity has been proposed. The procedure for assessing the risk of lowering retained earnings in the future due to the deferred income tax in the reporting period has been disclosed. The form of an analytical table, which can facilitate the unification of the management document "Management Report" in terms of the characteristics of the tax environment of the entity, has been developed. The stencil of the analytical conclusion as for the tax efficiency of the business entity, which promotes the information culture of documenting the generalizations about the intentions of the managerial staff regarding the owners' and investors' capital preservation and the state interests’ realization, has been proposed.
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Goldberg, Martin A., Robert E. Wnek, Presley Rodricks, and Cynthia Kruth. "Untangling The Carried Interest Controversy." Journal of Business & Economics Research (JBER) 11, no. 2 (January 31, 2013): 89. http://dx.doi.org/10.19030/jber.v11i2.7621.
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Carried interest is a form of deferred compensation payable to managers of hedge funds organized as investment partnerships. There are two tax components of this compensation that are favorable to the manager. First, income taxes are due only when amounts are received rather than when this interest is granted, and second, this income is eligible for the lower tax rates of capital gains and dividends. Special tax treatment has been criticized by some as being an unfair benefit for income that is essentially compensation for services, while proponents of continuing this special treatment point out policy reasons for continuing it, emphasizing characteristics of carried interest that warrant treatment such special treatment. Legislative changes have been proposed but not enacted into law, and there are different alternatives that warrant consideration for the future.
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Olomskaya, E. V., and A. A. Aksent'ev. "Russian Accounting Standard (PBU) 18/02: Principles on the balance method use." International Accounting 23, no. 12 (December 15, 2020): 1356–82. http://dx.doi.org/10.24891/ia.23.12.1356.
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Subject. This article discusses the methodological features of Russian Accounting Standard (PBU) 18/02 Income Tax Accounting when using the balance method to account for deferred taxes. It considers whether the clarification of permanent tax differences is justified, and it analyzes in detail the features of accounting for temporary differences and offers a visual and descriptive method for determining and correlating them in accounts. Objectives. The article aims to justify the reason for linking permanent tax differences to such accounting categories as Income and Expenses. It also aims to develop a methodological toolkit that simplifies the perception of the balance method and demonstrates the procedure for determining temporary differences. Methods. For the study, we used the methods of analysis, synthesis, observation, comparison, and other general scientific methods. Results. The article justifies the clarification of permanent differences from the position of accounting categories. It offers an original approach that helps visually classify temporary differences. The formalization of the balance method helped identify the logic of its reflection in accounting statements. Conclusions and Relevance. To ensure that accounting is not distorted due to the impact of taxation, it is necessary to develop a unified conceptual framework, as well as develop existing methods and introduce new ones that do not contradict the public concept of interaction between accounting and tax accounting. The research results are intended for training, scientific and practical activities of specialists in the field of accounting and audit, as well as students studying under this program, in order to study the features of applying the balance method for accounting for deferred taxes.
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BELOMYTTSEVA, Ol'ga S. "On the development of individual investment accounts: The active income option." Finance and Credit 27, no. 7 (July 29, 2021): 1476–95. http://dx.doi.org/10.24891/fc.27.7.1476.
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Subject. This article examines the statistics on the prevalence of individual investment accounts of passive income (Type A) and active income (Type B) options and compares them with American IRA accounts. Objectives. The article aims to analyze the tax effects on individual investment accounts from the investor's point of view, highlighting Type B accounts, as well as identify obstacles to the development of individual investment accounts of this type. Methods. For the study, I used the methods of logical and statistical analyses. Conclusions and Relevance. The choice between individual Types A and B accounts is a balance between current and deferred tax effects, respectively. Individual investment accounts of Type B are infrequently used due to insufficient information support, investor distrust, market volatility, and excessive benefits on individual investment accounts of Type A. The results of the study can be submitted for discussion to the State Duma of the Russian Federation to reform individual investment accounts to subsequently legitimize amendments in the Tax Code of the Russian Federation and the Federal Law On the Securities Market.
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Stoliarchuk, Yaroslava, Denys Ilnytskyy, and Glib Turolev. "GLOBAL BUSINESS NETWORK: OFF-SHORE MODEL’S DIVERSIFICATION AND IMPACT." Economics & Education 5, no. 2 (April 25, 2020): 20–29. http://dx.doi.org/10.30525/2500-946x/2020-2-3.
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Modern literature lacks systematization and assessment of impact of network of international corporations and their off-shore models on development of national economies in post-industrial times. There is variety of tools besides well-known multinational corporate accounting policies and strategies of MNCs that provide mechanism for the management of transaction costs in reporting period, thus reducing the amount of taxable profit due to application of the method of accelerated depreciation and channels of tax deferrals, which allow to reduce corporate tax payments owing to the objective reduction of real purchasing power of money over time. The purpose of the article is to propose in-depth systematization of balanced pros and cons for further development of national FDI policies aimed at network of MNCs. The paper utilizes a compound methodology of review and systematization to calculate overall impact of offshoring that exceeds 1% of global GDP. While modern financial and economic activities of MNC’s distinguish both internal and external offshoring, the paper focuses upon endogenous one. The key attention is on dominant ones – tax inversion phenomenon is known as base erosion and profit shifting, tax planning strategies, international debt shifting, models of tax treaty shopping, tax deferral, tax hybrids, strategic transfer pricing tools. In business and financial management MNCs resort to the development of extremely complex network structures of parent and subsidiary companies in order to increase international competitive advantages. MNCs make special efforts to recruit staff capable of effectively performing key functions in the field of corporate offshoring. We find huge regional asymmetries in MNCs impact on development of national economies. On one hand, a number of highly profitable corporations pay almost zero tax in favour of their countries of registration; on the other, MNCs create jobs, markets, volumes and asymmetries of geographical structure of differences in the value of goods and services supplied through international trade between developing and developed countries due to enormous scale of business offshoring.
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Brähler, Michael, and Uwe Schätzlein. "Das Ineinandergreifen von Zulagenförderung und Sonderausgabenabzug des Riester-Kombimodells im Lichte einer „Quasi-Doppelbesteuerung“." Sozialer Fortschritt 70, no. 2 (February 1, 2021): 95–108. http://dx.doi.org/10.3790/sfo.70.2.95.
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Zusammenfassung In der zulagengeförderten Altersvorsorge (sog. Riester-Rente) wurde eine staatliche Förderung im progressionsabhängigen und -unabhängigen Kombimodell verankert. Steuerentlastungen, die den höchstmöglichen Zulagenanspruch übersteigen, werden dem Steuerpflichtigen im Rahmen seiner Einkommensteuererklärung angerechnet oder erstattet. Hieraus folgt eine implizite Pflicht zur Ausübung des Wahlrechts auf Beantragung der Altersvorsorgezulage. Handelt der Vorsorgende dieser zuwider, kann sich intertemporal eine steuerliche Mehrbelastung einstellen, da selbst eine marginale steuerliche Förderung von Beiträgen in der Anwartschaftsphase eine vollständige nachgelagerte Besteuerung in der Leistungsphase auslöst. Ein Vorsorgender liefe in diesem Fall Gefahr mit seinen Rentenleistungen einem Risiko der „Quasi-Doppelbesteuerung“ zu unterliegen. Dieses Risiko gilt es vonseiten des Gesetzgebers zu eliminieren. Abstract: The Intertwining of Allowance and Special Expenses Deduction of the Riester Hybrid Model in Light of a “Quasi Double Taxation” In the German subsidised pension scheme (so-called Riester pension), a state subsidy has been implemented in a progressive and non-progressive hybrid model. Tax reliefs exceeding the maximum allowance entitlement will be taken into account or reimbursed as part of the taxpayer’s income tax return. As a result, the taxpayer is implicitly obliged to exercise the option to apply for the Riester allowance. In case he fails to do so, he has to face the risk of an intertemporal additional tax burden, since even the slightest of subsidisations in the entitlement period leads to full liability for deferred taxation in the pension period. This case bears the risk of pension payments being subject to a “quasi double taxation”. It is necessary for the legislation to eliminate this risk.
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Uchman, Jacek. "The taxation of controlled foreign corporations’ income and its selected consequences." Optimum. Economic Studies, no. 4(102) (2020): 3–14. http://dx.doi.org/10.15290/oes.2020.04.102.01.
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Purpose – The aim of this study is an evaluation of the possibility of maximising budget income due to the tax regulations concerning controlled foreign corporations. The objective is to gain an understanding of these regulations for shaping the profitability of the investments performed abroad. Research method – The study approach uses a method of analysis of financial consequences resulting from the regulations existing in this area and the simplified analysis of profitability allowing for the tax factor. In the study companies and corporate income tax were taken into consideration. Results – It has been proven that taxation without deferral influences the tax amount and the rate of return of a taxpayer being the shareholder of these corporations. The implication of certain mechanisms in foreign controlled corporations’ regulation has been estimated. A relatively small scale of the investments coming from Polish residents has been shown. The phenomenon may result in comparatively minor income coming from these regulations. Originality /value / implications /recommendations – The author has shown economic conditionings and the consequences of the analysed regulations. In Polish sources concerning this issue, legal challenges had previously dominated. In this study, the estimates of shaping profitability post taxation have been performed on the basis of the available data. The analysed mechanism is one of the several regulations concerning the regulation of the taxation of companies acting on an international scale. Due to their abundance, the remaining solutions have been used as the reference for the examined mechanism.
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Eisenberger, Mario A., Michael W. Kattan, Cora N. Sternberg, Ronald De Wit, Jonathan I. Epstein, Evelyne B. Ecstein-Fraïssé, and Adam Stuart Kibel. "A multinational phase III adjuvant study of immediate (I) versus deferred (D) chemotherapy (C)/hormone therapy (HT) after radical prostatectomy (RP): TAX-3501." Journal of Clinical Oncology 30, no. 15_suppl (May 20, 2012): 4570. http://dx.doi.org/10.1200/jco.2012.30.15_suppl.4570.
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4570 Background: TAX 3501 was designed to test I or D C/HT after RP. No adequately designed prospectively randomized surgical systemic adjuvant studies have ever been successfully completed. Methods: TAX-3501 was a randomized phase III study. Eligibility included post-operative predicted probability of 5-year freedom from progression of <60% (Kattan et al) after central pathology review, no prior C/HT, undetectable PSA, M0, normal hematology/chemistries, signed consent. Pts were randomized within 120 days after RP to I or D (at 1st progression) Rx with HT (leuprolide acetate 22.5mg S.C. q.3 months x 6 ) +/- C (docetaxel 75mg/m2 q.3wks x 6). F/U included a physical exam, PSA, CBC/chemical profile, serum T, scans yearly or at progression (PSA≥ 0.4ng/ml, clinical or radiographic and death). Main objectives comparing PFS and 5-year progression-free rates after systemic treatment (2 × 2 factorial design, 4 arms). 1,696 subjects would provide 90% power to detect the targeted treatment effect at a 5% 2-sided type I error level. Results: From 12/2005-9/2007399 pts were registered, 228 randomized after central path review ICHT=55, IHT=55, DCHT=56, DHT=62, median age 62 (41-76), pre-op PSA (ng/ml) 9.38 (2.2 - 90.0), Gleason score- 8,T3a (19.6%),R+(65%),S.V.+(50%),N+(19.7%%), all had undetectable post op PSA. Predicted probability of no progression was 21% on 228pts. Study was terminated by sponsor (9/2007) due to poor accrual F/U continued from 2007-2010. Small sample size precludes reliable analyzes 37/118 (31.3%) on the D arms received CHT/HT (all PSA progressions); ICHT 10/55, IHT 14/55, DCHT 9/56, DHT 8/62 met progression endpoint after I/D Rx (1/31 bone). AEs were characteristic and reversible (no grade 5). Leading causes of accrual impediment were inadequate site selection, no consensus regarding patient and treatment selection for this pt population, physician and patient bias re: treatment and evolving changes in the adjuvant treatment landscape during follow-up time (adjuvant RT). Conclusions: The role of adjuvant systemic treatment after RP remains undefined. Clinical trials in this pt population are challenging. Supported by Sanofi NCT000283062.
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Blatz, Robert E., and Kirk L. Philipich. "The Existence of Reasonable Doubt as to Revenue Collection and Expense Payment: Implications for Accrual Basis Taxpayers." ATA Journal of Legal Tax Research 7, no. 1 (January 1, 2009): 33–56. http://dx.doi.org/10.2308/jltr.2009.7.1.33.
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One of the basic assumptions of accrual accounting is that, in due time, revenue earned in the normal course of business will be collected and liabilities incurred will be paid. Yet, case law indicates that it is inappropriate to impose the income tax on amounts whose collection is reasonably in doubt, even though these amounts are fixed, determinable, and undeniably due the taxpayer. In such an event, taxpayers can either exclude the income item from gross income, viz., the common law doubtful collection exception, or include the item in gross income and charge bad debt expense upon specifically writing off the matching receivable. While the common law doubtful collection exception is conceptually sanctioned by the tax court and the Federal Circuits, conflict exists concerning the level of financial distress required to establish reasonable doubt and the exact point in time when such distress must exist. More important, given that the common law doubtful collection exception is independent of the highly developed body of statutory, regulatory, and case law governing bad debt deductions, opportunities for the common law exception may exist where either the bad debt deduction is unavailable or additional steps are required to sustain the deduction. Conversely, the possible inability of an accrual basis taxpayer to actually pay an expense that meets the three-prong all events test does not, in itself, preclude a deduction of that expense, even where the inability to pay exists at the time of accrual. Thus, where a liability accrues under the three-prong all events test, even the strong likelihood of nonpayment due to the taxpayer's insolvency will not necessarily prevent its accrual and deduction. While several Federal Circuits permit accrual and deduction, even in situations where an obvious inability to pay exists at the time of accrual, the tax court and other Federal Circuits condition accrual and deduction on the taxpayer having a reasonable expectation of payment at the point of accrual. However, even when a deduction meets either of the above tests, the commissioner can still argue that, under the Mooney Aircraft common law economic performance requirement, the deduction does not clearly reflect income. This article explores these apparently conflicting treatments of accruals with the aim of providing tax specialists with a practical yet authoritative guide to the possibilities of income deferral and expense accrual (i.e., acceleration) in instances of reasonable doubt as to ultimate collection or payment.
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Bohušová, Hana, Patrik Svoboda, and Lucie Semerádová. "Deferred tax for tax planning in the Czech agricultural companies." Agricultural Economics (Zemědělská ekonomika) 65, No. 8 (August 26, 2019): 349–58. http://dx.doi.org/10.17221/312/2018-agricecon.
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The paper is aimed at the materiality of deferred tax in agricultural holdings and the development of a proposal for simplification of deferred tax reporting in agriculture. The analysis of materiality and the structure of deferred tax in agricultural holdings which are obliged to report deferred tax is researched. The dataset covers the financial statements of the agricultural holdings (joint stock companies) obliged to report deferred tax during the period 2011–2015. The dataset covers hand-collected 1 110 firm-years. Based on the results of the study, the category deferred tax was identified as a material category and has to be reported. We found that the most common title for deferred tax reporting is the difference between the tax base and the carrying amount of long-term assets. The comparison of return on assets and adjusted return on assets reflecting the elimination of the deferred taxes effect reveals that the effect of deferred tax reporting is not so high in the large agricultural holdings in the Czech Republic.
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Lewis, W. Cris, and Frank N. Caliendo. "Tax-Deferred Retirement Saving." Journal of Wealth Management 8, no. 4 (January 31, 2006): 12–16. http://dx.doi.org/10.3905/jwm.2006.614432.
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Laux, Rick C. "The Association between Deferred Tax Assets and Liabilities and Future Tax Payments." Accounting Review 88, no. 4 (February 1, 2013): 1357–83. http://dx.doi.org/10.2308/accr-50417.
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ABSTRACT This study empirically examines whether deferred taxes provide incremental information about future tax payments and explores whether the relationship is affected by whether and when the deferred tax accounts reverse. The analysis provides evidence that while deferred taxes do provide incremental information about future tax payments, the magnitude of the information is small. Further, consistent with theoretical predictions (Guenther and Sansing 2000, 2004; Dotan 2003) the analysis demonstrates there is an asymmetrical association between deferred taxes and future tax payments. For instance, deferred taxes associated with temporary differences that are included in GAAP income prior to taxable income are associated with future tax payments. In contrast, deferred taxes associated with temporary differences that are included in GAAP income after taxable income are not associated with future tax payments. Finally, the analysis provides evidence that growth in the deferred tax balances does not defer future tax payments. Data Availability: The data are available from public sources.
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Timuriana, Tiara, and Rezwan Rizki Muhamad. "PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 1, no. 2 (July 1, 2015): 12–20. http://dx.doi.org/10.34204/jiafe.v1i2.512.
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The financial statements of the company produced and prepared as a management accountability to investors so that it reflects the company's activities. The liability is not limited to management purposes but also for the benefit of the tax authorities. The big difference in the spur interest and information management to consider how accounting numbers generated can maximize its interests. How that can be done to influence the management accounting numbers can be the earnings management through deferred tax assets and deferred tax expense in the financial statements. This study aims to: (1) Describing the effects of deferred tax assets on earnings management in manufacturing companies in Indonesia Stock Exchange 2010-2014. (2) Describe the effect of deferred tax expense on earnings management in manufacturing companies in Indonesia Stock Exchange 2010-2014. (3) Describe the effect of deferred tax assets and deferred tax expense on earnings management in manufacturing companies in Indonesia Stock Exchange 2010-2014. Data processing method is by descriptive statistical analysis with analysis tools that multiple linear regression. Research shows that: (1) Assets Deferred tax effect on earnings management, (2) Deferred tax expense has no effect on earnings management, and (3) Deferred tax assets and deferred tax expense jointly effect on earnings management.Key words: Asset deferred tax, deferred tax expense, and earnings management
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Maris, Brian A. "Tax-Efficient Investing for Tax-Deferred and Taxable Accounts." CFA Digest 30, no. 2 (May 2000): 65–67. http://dx.doi.org/10.2469/dig.v30.n2.675.
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Huang, Jennifer. "Taxable and Tax-Deferred Investing: A Tax-Arbitrage Approach." Review of Financial Studies 21, no. 5 (June 27, 2008): 2173–207. http://dx.doi.org/10.1093/rfs/hhn064.
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Charron, Terry Sylvester. "Tax-Efficient Investing for Tax-Deferred and Taxable Accounts." Journal of Wealth Management 2, no. 2 (July 31, 1999): 31–37. http://dx.doi.org/10.3905/jwm.1999.320356.
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Baraja, Lutfi M., Yuswar Zainul Basri, and Vertari Sasmi. "PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN AKTIVA PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA." Jurnal Akuntansi Trisakti 4, no. 2 (August 16, 2019): 191. http://dx.doi.org/10.25105/jat.v4i2.4853.
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<p><em>This study aimed to examine the effect of deferred tax expense, tax planning, and the deferred tax assets to earnings management. The independent variable of this research is deferred tax expense, tax planning and deferred tax assets, the dependent variable of this study is the disclosure of Earnings Management. The sample used in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2013-2015 as many as 46 companies by using purposive sampling method. This study uses multiple methods of analysis using SPSS 23. These results indicate that in partial deferred tax expense, tax planning and deferred tax assets has positive influence on the disclosure of earnings management.</em></p>
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Johnston, Derek, and Lisa Kutcher. "Do Stock-Based Compensation Deferred Tax Assets Provide Incremental Information about Future Tax Payments?" Journal of the American Taxation Association 38, no. 1 (July 1, 2015): 79–102. http://dx.doi.org/10.2308/atax-51237.
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ABSTRACT We explore whether an accounting treatment similar to that required under IFRS improves the ability of the stock-based compensation component of deferred tax assets to predict future tax payments, relative to U.S. GAAP. Using hand-collected data for S&P 500 firms, we estimate the deferred tax assets related to employee stock options (ESOs) and restricted stock units (RSUs). We find that the RSU deferred tax asset is negatively related to future cash tax payments, while we fail to find that the ESO deferred tax asset is. However, after reducing the ESO and RSU deferred tax assets by their corresponding estimated impairments, we find that both variables are negatively associated with future tax payments. Additional analysis provides evidence that supports the conjecture that using a revaluation approach to account for stock-based compensation deferred tax assets may be more useful in predicting future tax cash flows, relative to current U.S. GAAP. JEL Classifications: H25; M41.
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Machdar, Nera Marinda, and Dade Nurdiniah. "Does Transfer Pricing Moderate the Effect of Deferred Tax Assets and Deferred Tax Expenses on Accrual Earnings Management of Firms in Indonesia?" European Journal of Business and Management Research 6, no. 3 (May 22, 2021): 97–103. http://dx.doi.org/10.24018/ejbmr.2021.6.3.868.
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The purpose of this study is to analyze (a) the effect of deferred tax assets on accrual earnings management; (b) the effect of deferred tax expenses on accrual earnings management; (c) the role of transfer pricing as a moderator variable to strengthen the effect of deferred tax assets on accrual earnings management; and (d) the role of transfer pricing as a moderator variable to strengthen the effect of deferred tax expenses on accrual earnings management. The samples consist of 160 manufacturing companies listed in Indonesia Stock Exchange (IDX). The study utilizes the financial statements from 2012 to 2018. This study presents that (a) deferred tax assets influence accrual earnings management; b) deferred tax expenses affect accrual earnings management; c) transfer pricing does not strengthen the effect of deferred tax assets on accrual earnings management; and d) transfer pricing does not strengthen the effect of deferred tax expenses on accrual earnings management. This study contributes to accounting studies, tax authorities and regulators, and accounting policy makers. Firstly, this research contributes to the development of accounting studies on the role of transfer pricing as a moderator of the effect of deferred tax assets and deferred tax liabilities on earnings management. Secondly, the results of this study can make a consideration for tax authorities and regulators in addressing company management actions to minimize the amount of tax paid by utilizing policies according to PSAK. It is worth considering how to sanction companies that deliberately reduce the amount of tax that should be paid. It is necessary to conduct tax investigation by the Directorate General of taxes on companies that are indicated to have practiced accrual earnings management with the aim of reducing the tax burden. Thirdly, accounting policy makers need to consider how management reduces the tax that should be paid through accounting policies that are allowed under PSAK and transfer pricing mechanism.
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Sansing, Richard. "Valuing the Deferred Tax Liability." Journal of Accounting Research 36, no. 2 (1998): 357. http://dx.doi.org/10.2307/2491482.
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Collins, Brett, John Rickard, and Michael Selby. "DISCOUNTING OF DEFERRED TAX LIABILITIES." Journal of Business Finance & Accounting 17, no. 5 (December 1990): 757–58. http://dx.doi.org/10.1111/j.1468-5957.1990.tb00573.x.
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Holland, Kevin, and Richard H. G. Jackson. "Earnings management and deferred tax." Accounting and Business Research 34, no. 2 (June 2004): 101–23. http://dx.doi.org/10.1080/00014788.2004.9729956.
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Shehata Mohamed Kasim Soliman, Walid, and Karim Mansour Ali. "An investigation of the value relevance of deferred tax: the mediating effect of earnings management." Investment Management and Financial Innovations 17, no. 1 (April 3, 2020): 317–28. http://dx.doi.org/10.21511/imfi.17(1).2020.27.
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There is an academic discussion about the value relevance of deferred tax, which aims to find out the effect of deferred tax on the investors’ decisions. In light of this discussion, the first question is about the impact of deferred tax on management practices to manipulate earnings, which is called earnings management, the second question is about the value relevance of earnings management, the third question is about the value relevance of deferred tax, and the fourth question is about the mediating effect of earnings management. The paper focuses on listed firms in the Egyptian Stock Exchange (EGX), especially firms that were recorded in EGX 100, for six-year period (2013–2018) for 107 firms and 642 completed observations. The findings are as follows: management uses deferred tax to manipulate earnings, since an increase in deferred tax amounts increases earnings management practices; there is no value relevance of earnings management, which means earnings management practices do not affect the investors’ decisions; there is value relevance of deferred tax, which confirms that deferred tax is one of the determinants that affect the investors’ decisions; there is no value relevance of deferred tax through earnings management as a mediator variable since investors are not interested in earnings management practices to make their investment decisions. This paper investigates the relationship between deferred tax, earnings management, and value relevance in the Egyptian context.
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Suciarti, Cicik, Elly Suryani, and Kurnia Kurnia. "The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance." Journal of Accounting Auditing and Business 3, no. 2 (August 5, 2020): 76. http://dx.doi.org/10.24198/jaab.v3i2.28624.
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This research was conducted to determine the simultaneous and partial effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance in the automotive subsector companies listed on the Indonesia Stock Exchange (IDX) during 2012-2018. The sampling technique used was purposive sampling. The method of data analysis uses panel data regression analysis using Eviews 10 software by conducting several stages of testing. The results of this study indicate that leverage, capital intensity, and deferred tax expense simultaneously significantly affect tax avoidance. Capital intensity partially has a significant effect on tax avoidance in a negative direction. Meanwhile, leverage and deferred tax expense partially have no significant effect on tax avoidance.
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Rosharlianti, Zulfa, and Rahmat Hidayat. "THE EFFECT OF TAX PLANNING AND DEFERRED TAX LIABILITIES ON EARNS MANAGEMENT." EAJ (ECONOMICS AND ACCOUNTING JOURNAL) 2, no. 2 (August 12, 2019): 124. http://dx.doi.org/10.32493/eaj.v2i2.y2019.p124-132.
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This researched are intended to analyze the effect of planning tax and deferred tax liabilities on earn management. Manufacturing companies listing on the IDX from 2013 to 2017 are the object of research. This research uses secondary data on annual reports obtained through the sites www.idx.co.id. Purposive sampling is the method used in sampling, with population of 132 entity and the sample in this research are 10 entities the observation period of 5 years, with the result that obtained 50 samples. The method data analysis of this research used multiple regression analysis with the SPSS version 24.The results shows that the tax planning has a negative effect on earn management, neither the deferred tax liabilities does not have effect on earn management. Simultaneously the tax planning and deferred tax liabilities have a positive effect on earn management.
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Kret, Thomas B. "Unpleasant surprise! Tax deferred funds may face triple tax threat." American Journal of Orthodontics and Dentofacial Orthopedics 110, no. 3 (September 1996): 335. http://dx.doi.org/10.1016/s0889-5406(96)80024-2.
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ROCKY ALFIAN BUNACA and NURDAYADI. "THE IMPACT OF DEFERRED TAX EXPENSE AND TAX PLANNING TOWARD EARNINGS MANAGEMENT AND PROFITABILITY." Jurnal Bisnis dan Akuntansi 21, no. 2 (December 11, 2019): 215–36. http://dx.doi.org/10.34208/jba.v21i2.625.
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The aim of this research is to analyze the impact of Deferred Tax Expense and Tax Planning toward Earnings Management and Company’s Profitability. The sample of this research are taken from 24 companies from Consumer Goods Sector that listed in Indonesia Stock Exchange from 2013 – 2017. The variables of this research are Deferred Tax Expense and Tax Planning as Independent Variables, Earnings Management as Intervening Variable, and Company’s Profitability as Dependent Variable. This research use Path Regression Analysis to analyze the role of Intervening Variables in influence other variables. The result of this research, it is found that Deferred Tax Expense has a significant influence toward Earnings Management, but has no influence toward Company’s Profitability. Tax Planning has no significant influence to Earnings Management, but has a significant influence toward Company’s Profitability. It also found that Earnings Management as intervening variable strengthen the influence from Deferred Tax Expense toward Company’s Profitability, but weaken the influence from Tax Planning toward company’s profitability.
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Guenther, David A., and Richard C. Sansing. "Valuation of the Firm in the Presence of Temporary Book-Tax Differences: The Role of Deferred Tax Assets and Liabilities." Accounting Review 75, no. 1 (January 1, 2000): 1–12. http://dx.doi.org/10.2308/accr.2000.75.1.1.
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This study uses an analytical model to investigate the value of the firm when there are temporary differences between when revenue and expense items are recognized for tax- and financial-reporting purposes. The model shows that deferred tax assets and liabilities transform book values of underlying liabilities and assets into estimates of the after-tax cash flows on which the firm's market value is based. The analysis shows that if tax deductions are taken on a cash basis, and if the underlying assets and liabilities are recorded at the present value of their associated future cash flows, then the value of deferred tax assets and deferred tax liabilities is their recorded amount, regardless of when the asset will be realized or when the liability will reverse. If tax deductions are not taken when the expenditure is made (e.g., depreciation) or if underlying assets and liabilities are recorded at more than the present value of their associated future cash flows (e.g., warranty liabilities), then the market value of deferred tax assets and deferred tax liabilities is less than their recorded values. The value of the deferred tax account is independent of when that account will reverse.
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Abdul Rafay, Abdul Rafay, and Mobeen Ajmal. "Earnings Management Through Deferred Taxes Recognized Under IAS 12: Evidence From Pakistan." Lahore Journal of Business 3, no. 1 (September 1, 2014): 1–19. http://dx.doi.org/10.35536/ljb.2014.v3.i1.a1.
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This study examines earnings management through deferred taxes calculated under the IAS 12 and its impact on firm valuation. The literature finds that book–tax nonconformity leads to better earning quality and a greater association between earnings and future expected cash flows. Given that Pakistan is a pioneering implementer of the International Financial Reporting Standards, our hypothesis is that the components of deferred tax disclosed under the IAS 12 provide value-relevant information to equity investors. We divide deferred tax components into three categories: those arising from (i) operational activities, (ii) investing activities, and (iii) financing activities. These are subdivided to ensure that no value-relevant component is aggregated with a nonvalue-relevant component, which might otherwise lead to an information slack. Our sample includes data on shariah-compliant companies listed on the Karachi Meezan Index (KMI-30). We find that deferred tax line items in firms’ balance sheets are reflected in market prices. Investors also tend to treat deferred tax line items (arising from operating, financing, and investing activities) differently. Furthermore, the value relevance is dissimilar for different components of deferred tax. Investors are wary of deferred tax assets and liabilities when pricing and are likely to penalize firms with a higher deferred tax position.
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Achyani, Fatchan, and Susi Lestari. "PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)." Riset Akuntansi dan Keuangan Indonesia 4, no. 1 (April 29, 2019): 77–88. http://dx.doi.org/10.23917/reaksi.v4i1.8063.
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This study aims to examine the effect of tax planning on earnings management. In addition, several factors that are thougt to also affect earnings management are also tested, among others: deferred tax expense, deferred tax assets, managerial ownership, and free cash flow. The data used in this study is the annual report of companies listed on Indonesia Stock Exchange in the period 2015-2017. Jones modifications are used to measure earnings management. This study uses multiple regression analysis tools. The results showed that only free cash flow can affect earnings management while tax planning, deferred tax expense, deferred tax assets, and managerial ownership do not affect earnings management.
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Anggraeni, Erike, Muslim Marpaung, Ersi Sisdianto, Bayu Tri Cahya, and Muhammad Kurniawan. "The Influence’s Analysis of Deferred Tax Expense, Current Tax and Discretionary Accrual towards Earnings Management (Survey in Manufactured Company Registered at Indonesia Stock Exchange in the Period of 2014 – 2018." Webology 17, no. 2 (December 21, 2020): 568–86. http://dx.doi.org/10.14704/web/v17i2/web17052.
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The study aims to provide an overview of the influence of deferred tax expense, current tax and discretionary accruals to earnings management towards Earnings Management where it was caused by the temporary differences between accounting income and taxable profit. In this PSAK, there is a statement paragraph that can provide freedom of management in determining an earning in deferred tax of the difference between accounting standard and tax regulations in the amount of deferred tax payable related to accounting income in a current perioed or a current fiscal year. The amount of current tax is same with tax expense in SPT. The type of a method of this study is quantitative. Based on the hipothesis testing, it can be concluded that deferred tax expense and discretionary accruals have a significant positive influence toward earnings management while current tax has no significant positive towards Earnings Management in Manufactured Company registered at Indonesia Stock Exchange in the period of 2014 – 2018. The limitation of this study is that it only discusses how much influence the deferred tax expense, current tax and discretionary accruals have on earnings management, as well as the number of samples and populations that are less than 100 samples, thus opening up opportunities for new researchers by adopting the same theme. The implications of this study are expected to be able to add to the state of knowledge relating to the effect of deferred tax expense, current tax and discretionary accruals on earnings management.
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Riduwan, Akhmad. "PERNYATAAN STANDAR AKUNTANSI KEUANGAN No. 46 DAN KOEFISIEN RESPON LABA AKUNTANSI." EKUITAS (Jurnal Ekonomi dan Keuangan) 12, no. 3 (February 2, 2017): 336. http://dx.doi.org/10.24034/j25485024.y2008.v12.i3.2083.
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The objective of this study is to examine: (1) the difference of stock price change in the period before and after PSAK No.46 was implemented; (2) the effect of interperiod tax allocation based on PSAK No.46 on the earning response coefficient (ERC); and (3) the ERC difference between companies which reported deferred tax income and companies which reported deferred tax expenses.The result of this study provide empirical evidence that: (1) stock price change in the period after implementing of the PSAK No.46 are higher than the period before the PSAK No.46 was implemented; (2) interperiod tax allocation based on the PSAK No.46 have negative effects on the ERC; and (3) earnings response coefficient (ERC) for companies which reported deferred tax income were not differ from companies which reported deferred tax expenses. The result of this study indicate that interperiod tax allocation based on the PSAK No.46 was succesfully improve the income statement informativeness and earnings quality. However, interperiod tax allocation based on the PSAK No.46 generate perceive noise embedded in the reported earnings. Therefore, additional disclosures are needed, particularly for economic substance of deferred tax income and deferred tax expenses reported in income statement.
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Riduwan, Akhmad. "PERNYATAAN STANDAR AKUNTANSI KEUANGAN No. 46 DAN KOEFISIEN RESPON LABA AKUNTANSI." EKUITAS (Jurnal Ekonomi dan Keuangan) 12, no. 3 (September 25, 2018): 336–58. http://dx.doi.org/10.24034/j25485024.y2008.v12.i3.393.
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The objective of this study is to examine: (1) the difference of stock price change in the period before and after PSAK No.46 was implemented; (2) the effect of interperiod tax allocation based on PSAK No.46 on the earning response coefficient (ERC); and (3) the ERC difference between companies which reported deferred tax income and companies which reported deferred tax expenses.The result of this study provide empirical evidence that: (1) stock price change in the period after implementing of the PSAK No.46 are higher than the period before the PSAK No.46 was implemented; (2) interperiod tax allocation based on the PSAK No.46 have negative effects on the ERC; and (3) earnings response coefficient (ERC) for companies which reported deferred tax income were not differ from companies which reported deferred tax expenses. The result of this study indicate that interperiod tax allocation based on the PSAK No.46 was succesfully improve the income statement informativeness and earnings quality. However, interperiod tax allocation based on the PSAK No.46 generate perceive noise embedded in the reported earnings. Therefore, additional disclosures are needed, particularly for economic substance of deferred tax income and deferred tax expenses reported in income statement.
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Bhaktiar, Fransiscus Felix, and Vinny Stephanie Hidayat. "Pengaruh Pajak Tangguhan dan Perencanaan Pajak Terhadap Kinerja Perusahaan." Jurnal Akuntansi 12, no. 2 (October 27, 2020): 265–76. http://dx.doi.org/10.28932/jam.v12i2.2950.
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This study aims to examine deferred tax and tax planning on company performance. This study has a population in the form of companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The sampling technique used was purposive. In analyzing the data, the technique used was multiple regression, with a significance level of 5%. This study concludes that there is no partial or simultaneous influence between deferred tax and tax planning on company performance.
Keywords: Deferred Tax, Tax Planning, Company Performance
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Habanec, Petr, and Hana Bohušová. "Comparison of Deferred Tax Materiality Reporting in Accordance with Continental and Anglo‑Saxon Reporting System." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 65, no. 6 (2017): 1917–24. http://dx.doi.org/10.11118/actaun201765061917.
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The paper is concerned with the influence of a financial reporting system on a deferred tax reporting. The continental and Anglo‑Saxon reporting systems are compared. The materiality of the deferred tax item is used as a means for evaluation of the impact of deferred tax reporting. The category of deferred income tax is assessed on a sample of companies operating in the chemical industry (NACE 20.1) and reporting in accordance with the Czech accounting legislation (representative of continental reporting system) in the time series from 2005 to 2015. The results are compared with the results of author’s previous study concerning the reporting of deferred tax according to IFRS (representative of Anglo‑Saxon reporting system).
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Bohušová, Hana, and Patrik Svoboda. "Deferred tax analysis and impact on firm's economic efficiency ratios." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 53, no. 6 (2005): 33–44. http://dx.doi.org/10.11118/actaun200553060033.
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Category of deferred income tax is a complex topic including the whole accounting system and the income tax. Calculation method can be time-consuming and demanding a high quality system of analytical evidence and a system of valuation and demanding the high level of accountants' knowledge. The aim in the theoretical level was to analyze process of calculation and recording of deferred tax. Importance of recording of deferred tax and the impact on financial analysis ratios was analyzed. Fourteen business entities were examined. Deferred tax recording is a legal way to reduce retained earnings a to protect of its careless alocation.
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Putra, Galih Rhendra, and Heru Tjaraka. "PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN BADAN TERHADAP RETURN SAHAM DENGAN LIABILITAS PAJAK TANGGUHAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (Periode 2008 – 2010)." InFestasi 12, no. 1 (September 29, 2016): 98. http://dx.doi.org/10.21107/infestasi.v12i1.1804.
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<p><em>This research aimed to test whether there is the effect of changes in corporate income tax rate to return stock with deferred tax liabilities as an intervening variable. Changes in corporate income tax rates expected to have an indirect effect on stock returns. </em></p><p><em>Variables used in this research include the change in the corporate tax rate as independent variables, stock returns as dependent variable and deferred tax liabilities as an intervening variable. The population used in this research were all manufacturing companies listing on the Stock Exchange in the period the change in corporate income tax rate is 2008-2010. Data were analyzed using path analysis technique to assess causal relationships between variables that have been set. </em></p><em>The results of this research indicate that the phenomenon of corporate income tax rate changes have no significant effect either on the deferred tax liabilities and stock returns, while deferred tax liabilities had a positive effect on stock returns. Results of this research concluded that the deferred tax liabilities can not be a mediator or intervening variable between corporate income tax rate changes and stock returns.</em>
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Burchart, Renata. "Deferred income tax on lease agreements." Ekonomiczne Problemy Usług 127 (2017): 37–49. http://dx.doi.org/10.18276/epu.2017.127-04.
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Chang, Cheryl, Kathleen Herbohn, and Irene Tutticci. "Market's perception of deferred tax accruals." Accounting & Finance 49, no. 4 (December 2009): 645–73. http://dx.doi.org/10.1111/j.1467-629x.2009.00307.x.
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Srivastava, Suresh C., and Musa Essayyad. "Are tax‐deferred investments invariably superior?" Management Research News 28, no. 4 (April 2005): 45–60. http://dx.doi.org/10.1108/01409170510784797.
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Izolda Chiladze, Izolda. "International Accounting Standard 12 –“Income Tax” and Aspects for Discussion." Applied Finance and Accounting 4, no. 1 (September 25, 2017): 1. http://dx.doi.org/10.11114/afa.v4i1.2667.
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International accounting standard 12-Income tax – regulates accounting methodic of profit tax and demands that the enterprises must account the deferred tax asset and the deferred tax liability. For this reason, the net profit indicator published in the financial statement of the enterprises is unrealistic which in one hand contradicts to requirements of basic qualitative characteristics a financial statement such as Relevance and Faithful Representation and in another hand, it allows of fraud in the financial statement.The aim of this study is to substantiation necessity of simplification of the IAS 12 – Income Tax. In the article is affirmed that accounting of the deferred tax asset and deferred tax liability derives many problems for the enterprises and the investors. They also have not an analytical role in the financial analysis of the enterprises. That is why, the leadership of the enterprises avoids to using mentioned standard 12 – Income Tax - in Georgia. This study gives the recommendation that in the IAS 12 - Income tax – bring in the changes, which will be simplified by the method of profit tax accounting in the enterprises and it will eliminate the existing problems of accounting the profit tax.