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

Sari, Dian Pramita (2009) ANALISIS INDIKASI PERENCANAAN PAJAK SEBELUM MERGER DAN AKUISISI PADA PERUSAHAAN YANG LISTING DI BEI. Other thesis, University of Muhammadiyah Malang.

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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.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 03 Jul 2012 06:29
Last Modified: 03 Jul 2012 06:29
URI: http://eprints.umm.ac.id/id/eprint/10758

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