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Apakah Manajemen Laba dilakukan untuk Tax Planning atau untuk Menjadikan Laba Lebih Persisten?

  • Sari M
  • Pinasthika B
Journal of Management and Business Review (2021) 18(2) 65-82
DOI: 10.34149/jmbr.v18i2.272
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Abstract

This study aims to examine how the company's earnings management affects the amount of tax and earnings persistence, especially in the transportation business in Indonesia. This research is important because the Financial Accounting Standards Guidelines (PSAK) do …

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APA

Sari, M. R., & Pinasthika, B. T. (2021). Apakah Manajemen Laba dilakukan untuk Tax Planning atau untuk Menjadikan Laba Lebih Persisten? Journal of Management and Business Review, 18(2), 65–82. https://doi.org/10.34149/jmbr.v18i2.272

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