Relevansi Niali Pajak Tangguhan
Abstract
Abstrak: Penelitian ini bertujuan untuk menguji secara empiris relevansi nilai atas informasi pajak tangguhan. Untuk menguji hipotesis tersebut, digunakan uji regresi berganda mengikuti model Ohlson dan menggunakan purposive judgment sampling sehingga diperoleh sampel penelitian sebanyak 209 perusahaan yang terdaftar pada BEI selama periode 2014-2018. Penelitian ini menemukan bahwa baik aset pajak tangguhan, liabilitas pajak tangguhan dan pajak tangguhan bersih secara bersama-sama berpengaruh signifikan terhadap nilai perusahaan. Dengan kesimpulan bahwa pajak tangguhan memiliki relevansi nilai, namun investor bereaksi negatif terhadap pajak tangguhan.Kata kunci: Relevansi nilai, pajak tangguhan
Abstract: This study aims to test empirically the relevance of information deferred tax values. . To test these hypotheses, multiple regression is used following the model ohlson and using purposive judgment sampling to obtain a sample of 209 companies listed on the IDX during the 2014-2018 period. This study found that both deferred tax assets, deferred tax liabilities and net deferred taxes together have a significant effect on firm value. With the conclusion that deferred tax has value relevance, but investors react negatively to deferred tax.
Keywords: Value relevance, deferred tax
References
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Aliabadi, S., Dorestani, A., & Balsara, N. (2013). The Most Value Relevant Accounting Performance Measure by Industry. Journal of Accounting and Finance, 13(1), 2234.
Amir, Eli, Kirschenheiter, M., & Willard, K. (1997). The valuation of deferred taxes. Contemporary Accounting Research, 14(4), 597622.
Amir, Elli, Harris, T. S., & Venuti, E. K. (1993). A Comparison of the Value Relevance of US versus Non US Gaap Accounting Measures Using From 20-F Reconciliations. 31, 230264.
Ayers, B. C. (1998). Deferred tax accounting under SFAS no. 109: An empirical investigation of its incremental value-relevance relative to APB no. 11. Accounting Review, 73(2), 195212.
Barth, M. E., Beaver, W. H., & Landsman, W. R. (1998). Relative valuation roles of equity book value and net income as a function of financial health. Journal of Accounting and Economics, 25(1), 134.
Barth, M. E., Beaver, W. H., & Landsman, W. R. (2001). The relevance of the value-relevance literature for financial accounting standard setting. Journal of Accounting and Economics, 31(13), 77103.
Beaver, W. H., McAnally, M. L., & Stinson, C. H. (1997). The Information Content of Earnings and prices: A Simultaneous Equations Approach. Journal of Accounting & Economics, 3(2), 5381.
Beisland, L. A. (2008). Essays on the value relevance of accounting information. Dissertation Submitted to the Department of Accounting, Auditing and Law at Norwegian School of Economics and Business Adminstration, Bergen, Norway, November.
Chludek, A. K. (2011). Perceived versus actual cash flow implications of deferred taxes-an analysis of value relevance and reversal under IFRS. Journal of International Accounting Research, 10(1), 125.
Citron, D. B. (2001). The valuation of deferred taxation: Evidence from the UK partial provision approach. Journal of Business Finance and Accounting, 28(78), 821852.
F.Fama, E. (1970). Session Topic: Stock Market Price Behavior Session Chairman: Burton G. Malkiel Efficient Capital Markets: A Review Of Theory And Empirical Work. Jstor, 25(2), 383417.
Francis, J., & Schipper, K. (1999). Have Financial Statements Lost Their Relevance? CFA Digest, 30(3), 89.
Gerald A. Feltham, & James A. Ohlson. (1995). Valuation and Clean Surplus Accounting for Operating and Financial Activities. Contemporary Accounting Research, 11(2), 689731.
Godfrey, L., Hodgson, A., Tarca, A., Hamilton, J., & Holmes, S. (2010). Accounting Theory. In John Woley & Son Australia,Ltd (Seventh). Wiley.
Healy, P. M., & Palepu, K. (2005). Information Asymmetry, Corporate Disclosure and the Capital Markets: A Review of the Empirical Disclosure Literature. SSRN Electronic Journal, December.
Ikatan, akuntan I. (2019). Kerangka konseptual pelaporan keuangan.
Ikatan, akuntan I. (2019). Pernyataan Standar Akuntansi Keuangan 1 (Vol. 01, Issue 01).
Ikatan, akuntan I. (2019). Pernyataan Standar Akuntansi Keuangan 46 (Vol. 46, Issue 46).
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2019). Accounting Intermediate (Second). Wiley.
Legoria, J., & Sellers, K. F. (2005). The Analysis of SFAS No. 109s Usefulness in Predicting Future Cash Flows from a Conceptual Framework Perspective. Research in Accounting Regulation, 18(C), 143161.
Morris, R. D. (1987). Signalling, Agency Theory and Accounting Policy Choice. Accounting and Business Research, 18(69), 4756.
Mulya, A. A. (2012). Analisis Relevansi Informasi Laba Akuntansi, Nilai Buku Ekuitas dan Arus Kas Operasi Dengan Harga Saham. 1, 1938.
Prakoso, I. (2014). Value Relevance Analysis of Deferred Tax: Asean Perspective. Finance and Banking Journal, 16(2), 157171.
Scott, W. R. (2015). Financial Accounting Theory (Seventh). Pearson Toronto.
Mikkael, R. H. (2017). ANALISIS PENERAPAN E-FAKTUR DAN KETEPATAN WAKTU PELAPORAN TERHADAP EFEKTIVITAS PERPAJAKAN PT. INTERNASIONAL SUKSES ABADI. PUBLIK, 13(1), 29-42.
Subramanyam, K. R. (2014). Financial Statement Analysis (Elevent). Mc Graw Hill Education.
Supriyanto, E. (2011). Akuntansi Perpajakan. (pertama, Vol. 1). Graha Ilmu.
Suwardjono. (2005). Teori Akuntansi: Perekayasaan Pelaporan Keuangan (Ketiga). BPEE.
Published
2021-01-09
How to Cite
MEIDEN, Carmel; HIMMAWATI, Utia.
Relevansi Niali Pajak Tangguhan.
JURNAL ONLINE INSAN AKUNTAN, [S.l.], v. 5, n. 2, p. 137-152, jan. 2021.
ISSN 2528-0163.
Available at: <http://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1434>. Date accessed: 08 sep. 2024.
doi: https://doi.org/10.51211/joia.v5i2.1434.
Section
Articles
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
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