ANALISIS INDIKASI PERENCANAAN PAJAK SEBELUM MERGER DAN AKUISISI PADA PERUSAHAAN YANG LISTING DI BEI

Dian Pramita Sari

Abstract


The purposes of this study are to know the existence of indication of tax planning before merger and acquisition on business that listing in BEI. The instruments for analysis are Non Discretionary Accrual (NDA) and Discretionary Accrual (DA); they are to know that there is any enterprise that having tax planning before merger and acquisition or not that it can be seen from the result of Discretionary Accrual calculation with negative value. The result of analysis by using Discretionary Accrual (DA) shows that there are 7 (seven) enterprises that is indicated having tax planning, while in the seconds and third year there are 6 (six) and 2 (two) business that having tax planning before merger and acquisition.

 

Keyword : ANALISIS INDIKASI

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/341/jiptummpp-gdl-s1-2009-dianpramit-17042-PENDAHUL-i.pdf


Keywords


ANALISIS INDIKASI