ACCOUNTING & FINANCE CORNER
Monday July 13th 2020

Book-Tax Difference, Tax Planning, and Bonds Rating: The Evidence From Indonesia’s Listed Companies

Dahlia Sari

Dwi Martani

Abstract

 

This study aims to examine the effect of the increase of BTD toward the bond ratings of firms and to investigate the impact of tax planning toward the increase of BTD in affecting bond ratings. Samples are taken from 61 companies that issued bonds and they obtained ranking from Pefindo. The data was processed by method of ordinal logit regression. The results show that the increase of BTD (positive changes in BTD) negatively affects the bond ratings of firms, i.e. the bond rating of firms decline. This study also proves the existence of tax planning to mitigate the effect of the increasing BTD toward the declining of bond ratings.

Dipresentasikan pada The 25th Asian-Pacific Conference on International Accounting Issues, Grand Hyatt, Nusa Dua – Bali, Indonesia, 10 – 13 November 2013. Book Tax Difference Tax Planning…

Latest Topics

Akuntansi New Normal: Peluang dan Riset

Pandemi Covid-19 kenyataan yang harus diterima dengan kesabaran. Covid-19 adalah takdirNya yang harus diterima dengan [Read More]

Analysis of the Quality of Performance Report of the Local Government on Websites: Indonesian Case

Sasono Adi, Dwi Martani, Bambang Pamungkas dan Robert A. Simanjuntak Abstract The study aims to assess the quality of [Read More]

Ketika Ramadhan Berakhir

Ramadhan telah berakhir, setelah itu apa yang akan kita lakukan? Ramadhan dibentangkan sebagai waktu untuk melatih diri [Read More]

Overview Standar

Berikut slide ringkas PSAK Perkembangan PSAK 03102018 Contoh Soal AKT KONTEMPORER_PSAK 2019   [Read More]

Perpajakan 1

Berikut materi dan bahan kuliah Perpajakan 1 contoh soal susah contoh soal uas pajak 1 contoh soal uts pajak 1 Formulir [Read More]

Popular Topics

Dokumen Publikasi puisi

Pages

Insider

Archives