The Impact of Indonesian Accounting Standard (PSAK 46 Revised 2013) to the Presentation of Final Taxation on Listed Construction and Real Estate Companies on the Indonesian Stock Exchange 2015–2016

DOI

10.2991/apbec-18.2019.62How to use a DOI?

Keywords

PSAK 46, construction and real estate companies, income tax, effective tax rates, final tax presentation

Abstract

This study analyzes the impact of changes in Indonesian Accounting Standard 46 (PSAK 46): Income Tax (revised in 2013) on final tax presentations in financial statements. This study used construction and real estate companies listed on the Indonesian Stock Exchange for the book period 2014–2016. The result shows six classifications of final tax presentation among companies. Also, the result of average tests of financial ratios comprising effective tax rates (ETRs), cash ETR, and operating profit margins indicates that the variety of final tax presentations have a significant impact on these three ratios. The result of such diversity in final tax presentations creates a lack of ability to compare financial statements.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yolanda Saskia Bregina
AU  - Dwi Martani
PY  - 2019/07
DA  - 2019/07
TI  - The Impact of Indonesian Accounting Standard (PSAK 46 Revised 2013) to the Presentation of Final Taxation on Listed Construction and Real Estate Companies on the Indonesian Stock Exchange 2015–2016
BT  - Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018)
PB  - Atlantis Press
SP  - 441
EP  - 446
SN  - 2352-5428
UR  - https://doi.org/10.2991/apbec-18.2019.62
DO  - 10.2991/apbec-18.2019.62
ID  - SaskiaBregina2019/07
ER  -