Shaviro, Daniel(2007), The Optimal Relationship between Taxable Income and Financial Accounting Income:Analysis and a Proposal, Working Paper No.0738,Law & Economics Research Paper Series, NewYork Univercity Setyowati, Lilis(2002), Rekayasa Akrual untuk Meminimalkan Pajak, Jurnal Riset Akuntansi Indonesia Vol. Scoot,William R(1997), Financial Accounting Theory, 3rd Edition, Prentic Hall Rezaee,Zabihollah(2002), Financial Statement Fraud, Prevention and Detection, John Wiley & Son, Inc MultinationalĬorporations,paper based on Dissertation at the Univercity of Michigan Rego,Sonja Olhoft(2002), Tax Avoidance Activities of U.S. PSAK 46 terhadap Koefisien respon Laba Akuntansi, makalah disiapkan untuk SNAVII, Denpasar Bali, 2-3 Desember, hal:220-245 Ridwan, Akhmad(2004), Pengaruh Alokasi Pajak Antar Periode Berdasarkan Paper PSAK No.46, Penerbit Salemba 4 Jakarta. Halperin, Robert dan Sansing Richard(2005), Is the Effective Tax Rate an Effective Performance Measure, SNNR Working 46, Edisi Pertama, cetakan Pertama, Penerbit Graha Ilmu, Purba, Marisi Andreas(2005), Akuntansi Pajak Penghasilan Berdasarkan IAS no. Heltzer,Wendy(2008), Conservatisme and Book-Tax Differences, Working Paper SNNR Harnanto(2003), Akuntansi Perpajakan, Edisi Pertama, BPFE UGM Jogyakarta Accounting Theory, Text and Reading, Sixt Edition, John Wiley & Sons, Inc, NewYork. G.Schroder, Richard,Myrtle W.Clark(1998). Gozali, Imam(2005),Applikasi Analisis Multivariat Dengan Program Spss, edisi 3, Badan Penerbit Undip 917, Michigan, Ross School of Businessįullerton,Don (1983).Which Effective Tax Rate?, Working Paper Series, NATIONAL BURAU of ECONOMIC RESEARCH, MassachustteAvenue. Governance: Economic Framework.Working Paper presented for theĬonference on Taxation and Corporate Governance at the Max Plack Institute in Munic December 4-5, 2006.Ī,Desai,Mihir, Dhammika, Dharmapala(2007b), Earning Management and Corporate Tax Shelters, Working Paper, SNNR.īelkoui, Ahmed Riahi(2004), ACCOUNTING THEORY, Fifth edition, UniversityĬrocker, Keith J, Slemrod,Joel(2003), Corporate Tax Evasion with Agency Costs, Working PaperSerie No. The methodology of this research is multivariate analysis with independent variables which are institutional ownership, Tobin Q, income smoothing, discreanary accrual proxy for earning management, efective tax rate, and deferred tax expense.The result of this research, is to prove that earning management influence negatively and significantly toward book-tax difference, income smoothing influence positively and significantly, efective tax rate influence positive and significantly toward boo-tax difference ,meanwhile institutional ownership and deferred tax expense has no influence toward book-tax difference,simultaniosly all factors significantly influence toward book-tax different with coefficient determination 26,5%.Ī,Plesko,George(2004), Corporate Tax Avoidance and the Properties of Corporate Earnings, National Tax Journal,Vol.LVII no.3: 729-737.Ī.Desai,Mihir,Dhammika,Dhammapala(2007a), Taxation and Corporate The objective of this research is to prove the factors that assumed influence book -tax different significantly or not. The different kind of income is namely book-tax differrent(BTD),its proxy for tax avoidance. There are two kind of income for tax,first is income before tax which its calculation base on generally accepted accounting principles,second is income tax which calculation base on rule of statutory,however income tax can not be known directly therefore was is need estimated number for its proxy. The effort of tax planning by management or owner of corporate to decreas pay off tax obligation of corporation.Tax avoidance is part of tax planning wihtout conflict with tax rule,meanwhile tax evasion is tax planning that to conflict with tax rule. No paper will be published unless accompanied by a licence.įor more information about the Creative Commons Licences please visit.
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