Authors:

Prasetya Jaya Warsa, Naniek Noviari

Abstract:

“The studies aim to verify the impact of conservatism accounting to the indication of tax income litigation. Investigation site were the whole company which were lisitng on Indonesia Stock Exchange during 2009-2013. A simple linier regression analysis was the data analysis techniques on this investigation. Three regression model used in this investigation, by reason of variable Y (indication of tax income litigation) was measured by three ratio, scilicet ratio Account Receivable/Account Payable, ratio Cash Receipt/Cash Disbursment and ratio sales/expense. Whilst the variable X (conservatism accounting) was measured in accrual model. Investigation resulted that two regression model exemplify the accounting conservatism gave a positif impact on indication of income tax litigation, whereas one of model regression refered a negative impact.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-10359

Published

2015-03-19

How To Cite

WARSA, Prasetya Jaya; NOVIARI, Naniek. PENGARUH KONSERVATISMA AKUNTANSI PADA INDIKASI TIMBULNYA SENGKETA PAJAK PENGHASILAN BADAN.E-Jurnal Akuntansi, [S.l.], v. 10, n. 3, p. 810-824, mar. 2015. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-10359. Date accessed: 28 Aug. 2025.

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Issue

Vol 10 No 3 (2015)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License