Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018)

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

Authors
Yolanda Saskia Bregina, Dwi Martani
Corresponding Author
Dwi Martani
Available Online July 2019.
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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Volume Title
Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
July 2019
ISBN
978-94-6252-766-9
ISSN
2352-5428
DOI
10.2991/apbec-18.2019.62How to use a DOI?
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/).

Cite this article

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  -