Can Other Comprehensive Income be Used for Tax Avoidance?
نویسندگان
چکیده
Other Comprehensive Income (OCI) is the impact of applying fair value accounting, namely difference between assets (liabilities) and their carrying values. Uncertainty about time amount OCI which a medium for tax avoidance. This study provides empirical evidence whether can be used avoidance, data from 504 companies listed on IDX 2016 – 2020. The results show that in Indonesia do not carry out earnings management avoidance through OCI, consistent realizing according to plan previous period, there no delay or change realization. novelty this lies effect addition literature such as influence governance, political connections, foreign interests, legal systems, CSR.
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ژورنال
عنوان ژورنال: Jurnal Akuntansi dan Keuangan (e-journal)
سال: 2022
ISSN: ['2338-8137']
DOI: https://doi.org/10.9744/jak.24.2.68-79