Ditemukan 1 dokumen yang sesuai dengan query
Ira Geraldina, author
This study aims to examine the effect of accrual or real earnings management on the possibility of companies
involved in tax shelter activities by using Surat Ketetapan Pajak Kurang Bayar (notice of tax deficiency)
as a proxy to measure the tax shelter. By using a sample of companies who received Surat Ketetapan...
STIE Indonesia Banking School, Program Studi Akuntansi , 2013
J-Pdf
Artikel Jurnal Universitas Indonesia Library
