对收入平滑的做法作出不同临时税收负担的保证

Diyah Probowulan
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引用次数: 0

摘要

会计原则和税收规则之间的差异要求管理者制作两种类型的损益表。商业损益表是根据财务会计准则编制的,而财务损益表是根据税法编制的。税前利润与应纳税所得额之间的差异是由于税务会计在确认收入和费用方面的概念不同而造成的。在所得税会计的背景下,这些差异导致两种不同的类型(临时/时间差异)和差异保持(永久差异)。财务会计准则第46号:所得税会计。一些研究已经描述了递延所得税资产的税收负担的临时差异的数量可以是盈余管理的一个工具(Miller a Skinner, 1998;Chao等,2004;弗兰克·雷戈,2006;Schrand a Wong, 2003)。递延所得税资产中税负的多少会影响营业利润的运行;而在SFAS第109号中对公司未来各期的整体收益进行了描述,这其中包含了主观性的考虑。研究结果表明:不可抵扣费用不影响高、低收入平滑的实践,可抵扣费用不导致公司实践收入平滑的变化。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
DETERMINAN BESARAN BEDA TEMPORER BEBAN PAJAK TERHADAP PRAKTEK INCOME SMOOTHING
The differences between the accounting principles of taxation rules require managers to make two types of income statement. Commercial income statement prepared on Financial Accounting Standards, while fiscal income statement is based on the tax regulations. The difference between profit before tax and taxable income caused by the differences between the concepts of tax accounting in the recognition of income and expenses. In the context of income tax accounting, these differences result in two different types (temporary / timing differences) and difference remain (permanent differences). Statement of Financial Accounting Standards (SFAS) No. 46, Accounting for Income Taxes. Several studies have described that the amount of temporary differences in the tax burden of the deferred tax assets can be an instrument of earnings management (Miller a Skinner, 1998; Chao, et al., 2004; Frank a Rego, 2006; and Schrand a Wong, 2003). The amount of the tax burden in the deferred tax asset can affect operating profits run; and in SFAS No. 109 are described on the company, earnings in future periods as a whole, which it includes subjectivity is considered. The result, in the research: non-deductible expense does not affect the practice of high and low income smothing and deductible expense does not result in a change in company practices income smothing.
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