PENGARUH KONSERVATISME AKUNTANSI PADA INDIKASI TIMBULNYA SENGKETA PAJAK PENGHASILAN

Abstract

ABSTRACT
This study was conducted to determine the effect of accounting conservatism
on indications of the emergence of income tax disputes. This research was
conducted in manufacturing companies listed on the Indonesia Stock Exchange
(IDX). Determination of the sample in this study using purposive sampling. The
total sample is 35 companies. Data were analyzed using simple linear regression
analysis.
The results showed that accounting conservatism which was measured using
the AKRUAL model had a significant effect on the emergence of tax disputes which
were measured using the CR / CD, Sales / Expense and AR / AP ratio.
Keywords: Accounting conservatism, Indications of income tax disputes.