Keywords
tax expense
asset revaluation
pre-tax profit (loss)
asset revaluation
pre-tax profit (loss)
How to Cite
Supriyadi, S., & Hartantijo, T. (2018). ANALISIS BEBAN PAJAK PADA PERUSAHAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Seminar Nasional Sistem Informasi (SENASIF), 2(1), 1396 - 1405. Retrieved from https://jurnalfti.unmer.ac.id/index.php/senasif/article/view/142
Abstract
This research have purpose to analuze influence of revaluation profit of asset before tax, influence tax burden from profit before tax, and meditation profit (loss) before tax of intercourse between revaluation asset with tax burden. Whith purposive sampling technic there are 31 sample of industry. The method of analysis is PLS this method show result of profit before tax influence by revoluation asset, tax burden do not to influenced profit before tax, revaluation asset do not to influence tax burden, and profit (loss) before tax cannot memediasi intercourse between revaluation asset with tax burden