Open AccessIMPLIKASI KOMPONEN PERUBAHAN PAJAK DALAM LABA TERHADAP PERSISTENSI DAN PERAMALAN STUDI TERHADAP PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2010-2013
Author(s) -
Dewi Kartika Sari,
Birawani Dwi Anggraeni,
Sandra Aulia
Publication year - 2018
Publication title -
jurnal vokasi indonesia/jurnal vokasi indonesia: journal of vocational program university of indonesia
Language(s) - English
Resource type - Journals
eISSN - 2477-3433
pISSN - 2355-5807
DOI - 10.7454/jvi.v4i2.98
Subject(s) - earnings , stock exchange , interim , business , economics , accounting , finance , archaeology , history
This research aims to determine the implications of the tax change component in the income tax to the persistence and forecasting of future earnings, and also comparing the effect of tax changes component in initial earning with the tax change component in revised earnings, in order to know which are more persistent. Using all companies listed in Indonesia Stock Exchange during the year 2010-2013 as the samples, this research showed that the tax change component in income tax empirically proven to have a persistent effect on future earnings. And compared with tax change component in initial earnings, value of tax change component in revised earnings are better and persistent in forecast earnings.Keyword;Earning persistence, effective tax rates, interim financial reporting.