KEMAMPUAN DEKOMPOSISI PAJAK TANGGUHAN UNTUK MEMPREDIKSlKAN 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 fiat'ility. There are various results of the predictive ability of decomposition of deferred tax liabilities. Depreciation and amortisation 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.

Save to Mendeley