PENGARUH AKTIVA PAJAK TANGGUHAN DAN BEBAN PAJAK KINI DALAM MENDETEKSI INCOME MAXIMIZATION

  • Ni Made Ayu Widiariani Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
  • I Made Sukartha Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia

Abstract

This study aims to detect the possibility of income maximization when seasoned equity offerings using the modified Jones model with deferred tax assets and current tax expense as a detector. Data used in the study was obtained from the financial statements of companies that conduct seasoned equity offerings activities in the period 2004-2013. This study uses 35 companies listed in Indonesia Stock Exchange as samples that have met the criteria for purposive sampling. The test results data using multiple linear regression analysis showed that only current tax can use to detect income maximization when seasoned equity offerings.

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Published
2015-03-19
How to Cite
WIDIARIANI, Ni Made Ayu; SUKARTHA, I Made. PENGARUH AKTIVA PAJAK TANGGUHAN DAN BEBAN PAJAK KINI DALAM MENDETEKSI INCOME MAXIMIZATION. E-Jurnal Akuntansi, [S.l.], v. 10, n. 3, p. 738-752, mar. 2015. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/10300>. Date accessed: 23 nov. 2024.
Section
Articles

Keywords

income maximization, deferred tax assets, current tax expense, seasoned equity offerings