Kemampuan Dekomposisi Pajak Tangguhan untuk Memprediksikan Arus Kas

Abstract

This study uses two models to test the predictive ability of deferred taxes.
The first model tests the predictive ability of deferred tax assets and deferred tax
liabilities. The second model tests the predictive ability of decomposition of
deferred tax assets and deferred tax liability. There are various results of the
predictive ability of decomposition of deferred tm liabilities. Depreciation and
amortization is not cash flows predictor. Capital lease and other temporary
differences are statistically significant towards cash flows. It means that they are
cash flows predictor.

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