scholarly journals Information Content of Tax Planning and Taxable Income

2012 ◽  
Vol null (33) ◽  
pp. 71-85
Author(s):  
김형국 ◽  
Seo Ji Seong
Keyword(s):  
Information Content ◽  
Tax Planning ◽  
Taxable Income

Consistency of Book-Tax Differences and the Information Content of Earnings

2012 ◽  
Vol 34 (2) ◽  
pp. 93-116 ◽  
Author(s):  
Linda H. Chen ◽  
Dan S. Dhaliwal ◽  
Mark A. Trombley
Keyword(s):  
Standard Deviation ◽  
Earnings Management ◽  
Information Content ◽  
Joint Effect ◽  
Tax Planning ◽  
Taxable Income ◽  
Incremental Effect ◽  
The Difference ◽  
Jel Classifications

ABSTRACT This paper examines the effect of tax planning and earnings management on the informativeness of book income and taxable income. We conduct two sets of tests documenting (1) the incremental effect of tax planning and earnings management on the informativeness of book and taxable income, and (2) the relation between the consistency of the book-tax difference and the informativeness of book and taxable income. The consistency of the book-tax difference depends on firm decisions regarding incremental earnings management and tax planning. Consistency of the book-tax difference is measured as the standard deviation of the discretionary component of the difference between book income and taxable income. Our results show that consistency of the book-tax difference, as a measure of the joint effect of earnings management and tax planning, is related to persistence of both book and tax income and has an incremental effect on information content of both book income and taxable income. JEL Classifications: G12; G32; H24; H25.

TAX PLANNING DENGAN PEMILIHAN BENTUK BADAN USAHA PADA PERUSAHAAN PERSEORANGAN

2014 ◽  
Vol 4 (2) ◽  
Author(s):  
Sri Andriani
Keyword(s):  
Decision Making ◽  
Income Tax ◽  
Tax Planning ◽  
Tax Burden ◽  
Taxable Income ◽  
Proper Form ◽  
Qualitative Descriptive ◽  
Business Entities ◽  
Tax Payers ◽  
Selection Of

<p>Tax Planning is one of the ways to minimize the tax burden within the company including in the selection of the proper form of business to run the company's business, namely with the mepertimbangkan of tariff revenue, a reduction in taxable income (PKP), the liability of income recognition, bookkeeping, tax collection obligations, and accountability of tax debt. Minimization of tax burden can be done in various ways, ranging from a still frame of the taxation to which break the rules of taxation.</p><p>Tax planning that has made the company especially with elections to form a business entity. This type of research is qualitative, descriptive. The results of this research indicate that cigarette companies do business entity forms of election to save taxes by choosing the form of individual business entities. The magnitude of the rate of income tax that will be payable every year between Individual Taxpayers with the tax payers the Agency is different, i.e. Individual Taxpayers using Taxpayer tariff progersif while the Agency using the fixed fee. Individual companies have had some keuntunngan among other things a faster decision making does not take into account the interests of many parties.<br /><br /><br /></p>

scholarly journals PENGARUH LINDUNG NILAI, FINANCIAL LEVERAGE, DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK

2017 ◽  
Vol 17 (1) ◽  
pp. 31
Author(s):  
Furqon Nurhandono ◽  
Amrie Firmansyah
Keyword(s):  
Panel Data ◽  
Earnings Management ◽  
Empirical Evidence ◽  
Tax Evasion ◽  
Significant Relationship ◽  
Stock Exchange ◽  
Tax Planning ◽  
Financial Leverage ◽  
Tax Aggressiveness ◽  
Taxable Income

<em>This research is aimed to provide empirical evidence about relationship between hedging, financial leverage, and earnings management on tax aggressiveness.</em> <em>Frank and Rego (2009) defines tax aggressiveness as the act of manipulation to reduce the amount of taxable income through tax planning efforts either it can or can not be categorized as an act of tax evasion. Using purposive sampling this research selected 24 firms that are listed in Indonesian Stock Exchange from 2011-2015 as samples. The result of multiple regression of panel data shows that there is positively significant relationship between financial leverage and tax aggressiveness as well as earnings management and tax aggressiveness. While there is no significant relationship between hedging and tax aggresiveness. </em>

scholarly journals Information Content of Taxable Income

2013 ◽  
Vol null (47) ◽  
pp. 113-130
Author(s):  
Seo Gab Soo
Keyword(s):  
Information Content ◽  
Taxable Income

Taxable income management and information content of income

2016 ◽  
Vol 4 (2) ◽  
pp. 83
Author(s):  
Azar Rahdarian ◽  
Mohsen Kavyani ◽  
Hamed Hamedian
Keyword(s):  
Information Content ◽  
Taxable Income

Taxable Income as a Performance Measure: The Effects of Tax Planning and Earnings Quality

2009 ◽  
Vol 26 (1) ◽  
pp. 15-54 ◽  
Author(s):  
Benjamin C. Ayers ◽  
John (Xuefeng) Jiang ◽  
Stacie K. Laplante
Keyword(s):  
Earnings Quality ◽  
Performance Measure ◽  
Tax Planning ◽  
Taxable Income ◽  
A Performance

scholarly journals Analisis Penerapan Perencanaan Pajak (Tax Planning) dalam Upaya Penghematan Beban Pajak Penghasilan Badan pada PT DCM Tahun 2017

2020 ◽  
Vol 1 (2) ◽  
pp. 112-118
Author(s):  
Abdul Rahmat ◽  
Johansyah Zaini
Keyword(s):  
Environmental Conditions ◽  
Social Economic ◽  
Tax Planning ◽  
Qualitative Approach ◽  
Taxable Income ◽  
Political Environments ◽  
Policy Objectives ◽  
The Government ◽  
Descriptive Qualitative

This study aimed to analyze the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018, and also to analyze the inhibiting entities faced, as well as the driving entities for LAZSIMU office in implementing the zakat policy as a reduction of taxable income of individual taxpayers. This research used a descriptive qualitative approach. The results showed that the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018 according to the six factors used by the writer, policy size and objectives, resources, communication between organizations, character of implementing agents, disposition (tendencies/attitudes) of implementers, social, economic and political environments have been fulfilled. However, there are still some obstacles faced by LAZISMU in implementing the zakat policy as a reduction of taxable income, such as size and policy objectives, social and political environmental conditions, and support and participation of taxpayers in supporting this policy. Therefore the government must evaluate and overcome the obstacles in the implementation of the zakat policy as a reduction of taxable income.

Smoothness and the Value Relevance of Taxable Income

2015 ◽  
Vol 37 (2) ◽  
pp. 141-167 ◽  
Author(s):  
Michael A. Mayberry ◽  
Sean T. McGuire ◽  
Thomas C. Omer
Keyword(s):  
Value Relevance ◽  
Tax Avoidance ◽  
Tax Planning ◽  
Additional Analysis ◽  
Taxable Income ◽  
Planning Strategy ◽  
Avoidance Strategy ◽  
Jel Classifications

ABSTRACT This study investigates whether the smoothness of estimated taxable income influences its value relevance. Contrary to research that finds that smoothness enhances the value relevance of book income, we find that smoothness reduces the value relevance of taxable income. We decompose the smoothness of taxable income into its innate and discretionary components and find that innate smoothness is not associated with the value relevance of taxable income. However, we find that discretionary smoothness is associated with a reduction in taxable income's value relevance, suggesting that discretionary smoothness either eliminates or reduces the information contained in taxable income. In additional analysis, we find that discretionary smoothness is also associated with higher levels of future tax avoidance, consistent with managers smoothing taxable income as part of their tax avoidance strategy. In combination, our results suggest that the reduced value relevance of estimated taxable income is a byproduct of managers' tax-planning strategy. JEL Classifications: G32; H25; H32; M41.

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