Pentingnya relevansi informasi perpajakan di perusahaan
Article Sidebar
Main Article Content
Abstract
One measure of the extent to which the government is successful in controlling economic resources is seen from the percentage of tax revenue from GDP. Indonesia had a tax-to-GDP ratio of 11.6% in 2019, below the Asia and Pacific (24) average of 21.0% of 9.5 percentage points. Efforts to optimize the source of tax revenue, one of which can be achieved by increasing tax revenue from the company. Companies can increase taxes if they have good financial performance, which of course is supported by investors. However, investors need to have information to make their investment decisions. This article aims to determine the importance of the relevance of information to the value of the company. The methods used in this article are systematic review and meta analysis. The results of this study strengthen the results of previous studies, namely the relevance of information on taxes, especially income taxes and deferred taxes can increase firm value.
Article Details
References
Al-Ani, M. K. (2021). Effect of intangible assets on the value relevance of accounting information: Evidence from emerging markets. Journal of Asian Finance, Economics and Business, 8(2), 387–399. https://doi.org/10.13106/jafeb.2021.vol8.no2.0387
Almagtome, A., & Abbas, Z. F. (2020). Value relevance of financial performance measures: An empirical study. International Journal of Psychological Rehabilitation, 24(07), 6777–6791.
Badenhorst, W. M., & Ferreira, P. H. (2016). The financial crisis and the value-relevance of recognised deferred tax assets. Australian Accounting Review, 26(3), 291–300. https://doi.org/10.1111/auar.12101
Badu, B., & Appiah, K. O. (2018). Value relevance of accounting information : An emerging country perspective. Journal of Accounting and Organizational Change, 14(4), 473–491. https://doi.org/10.1108/JAOC-07-2017-0064
Choi, B., Luo, L., & Shrestha, P. (2021). The value relevance of carbon emissions information from Australian-listed companies. Australian Journal of Management, 46(1), 3–23. https://doi.org/10.1177/0312896220918642
Edwards, A. (2018). The deferred tax asset valuation allowance and firm creditworthiness. Journal of the American Taxation Association, 40(1), 57–80. https://doi.org/10.2308/atax-51846
El-Diftar, D. (2019). The value relevance of accounting information in the MENA region: A comparison of GCC and non-GCC country firms. Journal of Financial Reporting and Accounting, 17(3), 519–536. https://doi.org/10.1108/JFRA-09-2018-0079
Guia, L. D., & Dantas, J. A. (2020). Value relevance dos ativos fiscais diferidos na indústria bancária brasileira. Revista Contabilidade e Financas, 31(82), 33–49. https://doi.org/10.1590/1808-057x201808060
Himmawati, U., & Meiden, C. (2020). Relevansi Nilai Pajak Tangguhan. In Jurnal Online Insan akuntan (Vol. 5, Issue 2, pp. 137–152).
Joseph Mulenga, M. (2015). Value relevance of accounting information of listed public sector banks in bombay stock exchange. Research Journal of Finance and AccountingOnline), 6(8), 2222–2847.
Kerr, J. N. (2019). The value relevance of taxes: International evidence on the proxy for profitability role of tax surprise. In Journal of Accounting and Economics (Vol. 67, Issues 2–3). Elsevier B.V. https://doi.org/10.1016/j.jacceco.2018.10.001
Kirkpatrick, A. K., & Radicic, D. (2020). Tax planning activities and firm value: A dynamic panel analysis. Advances in Taxation, 27(2010), 103–123. https://doi.org/10.1108/s1058-749720200000027004
Mear, K., Bradbury, M., & Hooks, J. (2020). Is the balance sheet method of deferred tax informative? Pacific Accounting Review, 32(1), 20–31. https://doi.org/10.1108/PAR-02-2019-0020
Mostafa, W. (2017). The impact of earnings management on the value relevance of earnings: Empirical evidence from Egypt. Managerial Auditing Journal, 32(1), 50–74. https://doi.org/10.1108/MAJ-01-2016-1304
Oh, K. W., & Ki, E. S. (2020). Effect of tax-related information on pre-tax income forecast and value relevance. Journal of Asian Finance, Economics and Business, 7(1), 81–90. https://doi.org/10.13106/jafeb.2020.vol7.no1.81
Rahman, J., & Liu, R. (2021). Value relevance of accounting information and stock price reaction: Empirical evidence from China. Journal of Accounting and Management Information Systems, 20(1/2021), 5–27. https://doi.org/10.24818/jamis.2021.01001
Soliman, W. S. M. K., & Ali, K. M. (2020). “An investigation of the value relevance of deferred tax: The mediating effect of earnings management.” Investment Management and Financial Innovations, 17(1), 317–328. https://doi.org/10.21511/imfi.17(1).2020.27
Suhendra, S., Murwaningsari, E., & Mayangsari, S. (2022). Derivative on the Value Relevance Through Tax Avoidance and Earnings Control. Linguistics and Culture Review, 6, 510–529. https://doi.org/10.21744/lingcure.v6ns1.2085
Susanto, H., Prasetyo, I., Indrawati, T., Aliyyah, N., Rusdiyanto, Tjaraka, H., Kalbuana, N., Syafi’ur Rochman, A., Gazali, & Zainurrafiqi. (2021). The impacts of earnings volatility, net income and comprehensive income on share price: evidence from Indonesia stock exchange. Accounting, 7(5), 1009–1016. https://doi.org/10.5267/j.ac.2021.3.008