Kemampuan Dekomposisi Pajak Tangguhan untuk Mempredikslkan Arus Kas

Dyna Rachmawati
Journal article Jurnal Akuntansi Kontemporer • 2010

Abstrak

This study uses two models to test the predictive ability of deferred taxes. The first model tests the predictive ability of deferred tax assets and deferred tax liabilities. The second model tests the predictive ability of decomposition of deferred tax assets and deferred tax fiat'ility. There are various results of the predictive ability of decomposition of deferred tax liabilities. Depreciation and amortisation is not cash flows predictor. Capital lease and other temporary differences are statistically significant towards cash flows. It means that they are cash flows predictor.

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Jurnal

Jurnal Akuntansi Kontemporer

Jurnal Akuntansi Kontemporer (JAKO) diterbitkan oleh Fakultas Bisnis Jurusan Akuntansi Univenitas... tampilkan semua