文章基本信息

标题：Konservatisma Akuntansi Sebagai Pemicu Gejala Timbulnya Sengketa Pajak Penghasilan Badan
本地全文：下载
作者：I Gusti Ayu Dian Esha Putri ; Naniek Noviari
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2013
卷号：2
期号：1
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：This study aimed to observe the effect of accounting conservatism on the onset of symptoms of income tax disputes.This study was conducted on services companies listed on the Indonesia Stock Exchange.Data analysis method used is a simple linear regression analysis.The study used three regression models because the variable Y (symptoms of income tax disputes) is proxied by three ratio, there are AR/AP, CR/CD and Sales/Expense.While the variable X (accounting conservatism) is proxied by accrual.Based on the analysis and hypothesis testing, all the three regression models show that accounting conservatism gave positif effect on the onset of symptoms of income tax disputes.This shows that the higher conservatism adopted by the company, the higher incidence of symptoms of income tax disputes at the company as well.
关键词：Konservatisma Akuntansi; Gejala Timbulnya Sengketa Pajak; Perusahaan Jasa.