Journal articles: 'Tax smoothing'

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Lee, Hyun Joo, and Kyu Eon Jung. "Tax Smoothing and Tax Avoidance." korean journal of taxation research 35, no. 3 (September 30, 2018): 9–34. http://dx.doi.org/10.35850/kjtr.35.3.01.

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Niepelt, Dirk. "Tax smoothing versus tax shifting." Review of Economic Dynamics 7, no. 1 (January 2004): 27–51. http://dx.doi.org/10.1016/s1094-2025(03)00048-6.

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Evans, J. Lynne, and Michael C. Amey. "Seigniorage and tax smoothing: Testing the extended tax-smoothing model." Journal of Macroeconomics 18, no. 1 (December 1996): 111–25. http://dx.doi.org/10.1016/s0164-0704(96)80006-1.

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Alekhin, B. I. "Tax Smoothing in Russia." Financial Journal 12, no. 2 (2020): 9–24. http://dx.doi.org/10.31107/2075-1990-2020-2-9-24.

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Turan, Taner, Mesut Karakas, and Halit Yanikkaya. "Tax smoothing hypothesis: A Turkish case." Panoeconomicus 61, no. 4 (2014): 487–501. http://dx.doi.org/10.2298/pan1404487t.

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We tested the tax smoothing hypothesis for Turkey using annual data for the period of 1949-2010. Although our preliminary estimation results imply the existence of the weak form of tax smoothing for Turkey, further tests indicate the violation of exogeneity of permanent government spending, which is a requirement for the tax smoothing hypothesis to hold. Our causality tests indicate that permanent government spending is not exogenous due to the causality running from lagged tax rates to permanent government spending. Therefore, we conclude that our results provide evidence against the tax smoothing hypothesis. Our results are important because the existence of random-walk behavior of the tax rates alone or some preliminary regressions do not guarantee the existence of tax smoothing.

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Aristyatama, Hanung Adittya, and Agus Bandiyono. "Moderation of Financial Constraints in Transfer Pricing Aggressiveness, Income Smoothing, and Managerial Ability to Avoid Taxation." Jurnal Ilmiah Akuntansi dan Bisnis 16, no. 2 (July 25, 2021): 279. http://dx.doi.org/10.24843/jiab.2021.v16.i02.p07.

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This study examines the effect of transfer pricing aggressiveness, income smoothing, and managerial ability in tax avoidance with financial constraints as a moderating variable. The samples were manufacturing companies listed on the Indonesia Stock Exchange in 2015 to 2018. The study analyzed a form of panel data with a fixed-effect model approach. The result was transfer pricing aggressiveness and income smoothing had positives effects on tax avoidance. Managerial ability reduces tax avoidance, while financial constraints did not. Furthermore, financial constraints did not moderate the effects of transfer pricing aggressiveness on tax avoidance. Financial constraints strengthened the positive effects of income smoothing and the negative effects of managerial ability on tax avoidance. This study provides input to the tax authorities in formulating policies, as well as input for risk analysis on tax potential. Keywords: transfer pricing aggressiveness, income smoothing, managerial ability, financial constraints, tax avoidance.

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Cashin, Paul, Nadeem Ul Haque, and Nilss Olekalns. "Tax smoothing, tax tilting and fiscal sustainability in Pakistan." Economic Modelling 20, no. 1 (January 2003): 47–67. http://dx.doi.org/10.1016/s0264-9993(01)00085-2.

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Duffy, David. "Tax Smoothing in the Presence of the Maastricht Constraint." Journal of Public Finance and Public Choice 25, no. 2 (October 1, 2007): 129–50. http://dx.doi.org/10.1332/251569207x15664516861374.

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Abstract A sample of European Union countries are examined for evidence of tax smoothing over the period 1970-2005. Two testing procedures are applied to a single sample of countries to assess the consistency of evidence across testing methods. This study includes the application of a new data set to the tax smoothing question which provides an estimate of the temporary component of public expenditure. This study also argues that the application of the constraints imposed on fiscal policy in the Maastricht Treaty will affect the conduct of a tax smoothing policy. The effects of the Maastricht Treaty on tax smoothing behaviour are investigated.

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Firnanti, Friska. "The Influence of Dividend Policy and Income Tax on Income Smoothing." Accounting and Finance Review (AFR) Vol. 4 (1) Jan-Mar 2019 4, no. 1 (March 17, 2019): 15–20. http://dx.doi.org/10.35609/afr.2019.4.1(3).

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Objective - This research aims to obtain the empirical evidence on the influence of dividend policy, income tax, firm size, profitability, and leverage on income smoothing. Methodology/Technique - In this research, income smoothing is proxied with the Eckel index and logistic regression is used to test the hypothesis. The research population consists of non-financial companies listed on the Indonesian Stock Exchange from 2013 to 2016. The sampling method used in this research is purposive sampling. The number of companies selected is 79 with 316 data. Findings - The results show that dividend policy, income tax, profitability, and leverage all have an influence on income smoothing. Meanwhile, firm size has no significant influence on income smoothing. Novelty - These findings are consistent with a firm's dividend policy and income tax having an incremental impact on income smoothing behavior. Type of Paper Empirical. Keywords: Income Smoothing; Dividend Policy; Income Tax; Firm Size; Profitability; Leverage. JEL Classification: M40, M41, M49. DOI: https://doi.org/10.35609/afr.2019.4.1(3)

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Pohan, Hotman T. "PENGARUH UKURAN PERUSAHAAN,MANAJEMEN LABA,TARIP PAJAK EFEKTIP,PERATA LABA,KONSERVATISMA TERHADAP BEDA LABA AKUNTANSI DENGAN LABA PAJAK." Media Riset Akuntansi, Auditing dan Informasi 9, no. 2 (August 6, 2009): 62. http://dx.doi.org/10.25105/mraai.v9i2.1004.

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The objective of this research is to prove the factors that assumed influence book -tax different significantly or not. The method of this research is multivariate analysis with independent variables are size, earning management, effective tax rate,income smoothing and conservatism.The result of this research, is that earning management influence negatively and significantly toward book- tax difference, income smoothing influence positively and significantly,conservatism influence positive and significantly toward boo-tax difference, mieanwhile size and effective tax rate has no influence toward book-tax difference, simultaniosly all factors significantly influence toward book-tax different with coefficient determination 26,5%..Keyword : book-tax different, size,earning management, effective tax rate, income smoothing, conservatism.

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Arseneau, David M., and Sanjay K. Chugh. "Tax Smoothing in Frictional Labor Markets." International Finance Discussion Paper 2009, no. 965 (January 2009): 1–55. http://dx.doi.org/10.17016/ifdp.2009.965.

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Amaglobeli, David, Laura Jaramillo, Pooja Karnane, and Aleksandra Zdzienicka. "Tax Reforms and Fiscal Shock Smoothing." IMF Working Papers 19, no. 113 (2019): 1. http://dx.doi.org/10.5089/9781498315623.001.

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Arseneau, David M., and Sanjay K. Chugh. "Tax Smoothing in Frictional Labor Markets." Journal of Political Economy 120, no. 5 (October 2012): 926–85. http://dx.doi.org/10.1086/668837.

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14

Rozycki, John J. "A tax motivation for smoothing dividends." Quarterly Review of Economics and Finance 37, no. 2 (June 1997): 563–78. http://dx.doi.org/10.1016/s1062-9769(97)90043-0.

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Luo, Yulei, Jun Nie, and Eric R. Young. "Model uncertainty and intertemporal tax smoothing." Journal of Economic Dynamics and Control 45 (August 2014): 289–314. http://dx.doi.org/10.1016/j.jedc.2014.06.004.

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Rydqvist, Kristian, Steven T. Schwartz, and Joshua D. Spizman. "The tax benefit of income smoothing." Journal of Banking & Finance 38 (January 2014): 78–88. http://dx.doi.org/10.1016/j.jbankfin.2013.09.017.

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Nathania Clarissa and Sofia Prima Dewi. "Faktor-Faktor Yang Memengaruhi Income Smoothing Dengan Mediasi Effective Tax Rates." Jurnal Paradigma Akuntansi 4, no. 2 (April 30, 2022): 677–777. http://dx.doi.org/10.24912/jpa.v4i2.19569.

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The purpose of this research is to obtain empirical evidence about the effect of profitability, leverage and institutional ownership on income smoothing with effective tax rates as mediating variable. The sample used in this research is 35 property, real estate and building construction companies from a total population of 56 companies listed consistently on Indonesia Stock Exchange in 2017-2019. The side technique used is purposive sampling and the valid data was 35 companies. This study uses Structural Equation Model (SEM) which was helped by Smart PLS 3.0. The results showed that institutional ownership has a positive effect on income smoothing, leverage has a positive effect on effective tax rates, profitability has a negative effect on effective tax rates, while profitability, leverage and effective tax rates has no effect on income smoothing. Also, effective tax rates have no effect on mediate profitability and leverage through income smoothing. The implication of this research is the need to increase cautiousness of stakeholders in reading financial reports due to the possibility of income smoothing which could lead into inaccurate decisions.

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18

Alexander, Nico. "The Effect of Ownership Structure, Cash Holding and Tax Avoidance on Income Smoothing." GATR Journal of Finance and Banking Review Vol. 4 (4) Oct-Dec 2019 4, no. 4 (December 31, 2019): 128–34. http://dx.doi.org/10.35609/jfbr.2019.4.4(3).

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Objective – This study aims to undertake an empirical study of the influence of ownership structure, cash holding, and tax avoidance on income smoothing. Methodology/Technique – Ownership structure in this research is measured by public ownership and managerial ownership. The population of this research are manufacturing companies listed on the Indonesian Stock Exchange (IDX) between 2015-2017 and there are 50 companies that meet the criteria and serve as the research sample. The sample selection in this study uses purposive sampling and the hypotheses were tested using binary logistics. Findings – The results of this study show that managerial ownership and public ownership, cash holding by companies and tax avoidance do not have influence on income smoothing. These results show that managerial ownership and public ownership do not affect income smoothing because there are same interest, to improve their wealth. Similarly, neither how much cash is held by a company nor tax avoidance behavior effect income smoothing. Type of Paper: Empirical Keywords: Income Smoothing; Ownership Structure; Cash Holding; Tax Avoidance. Reference to this paper should be made as follows: Nico Alexander. 2019. The Effect of Ownership Structure, Cash Holding and Tax Avoidance on Income Smoothing, J. Fin. Bank. Review, 4 (3): 128 – 134 https://doi.org/10.35609/jfbr.2019.4.4(3) JEL Classification: G23; G28.

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Ye, Chunlai. "Earnings Management through Tax Reserves and Auditor-Provided Tax Services." Accounting and Finance Research 6, no. 4 (October 17, 2017): 217. http://dx.doi.org/10.5430/afr.v6n4p217.

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This study investigates whether firms continue to use tax reserves to achieve financial reporting objectives in the post-FIN 48 period and the effect of auditor-provided tax services on earnings management through tax reserves. Three types of earnings management incentives are considered in this study: meeting or beating the consensus forecasts, income smoothing, and taking an “earnings bath.” The analyses yield evidence that only non-large firms manipulate tax reserves to meet/beat earnings forecast in the post-FIN 48 period; however, tax reserves are still utilized by both large and non-large firms to smooth earnings. Moreover, evidence is provided that the auditor who provides more tax services facilitates large firms’ earnings smoothing in the post-FIN 48 period, implying independence impairment. But this behavior does not exist within non-large firms, arguably because the auditor does not compromise independence for less important clients.

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Nirmanggi, Inggit Pangesti, and Muhamad Muslih. "Pengaruh Operating Profit Margin, Cash Holding, Bonus Plan, dan Income Tax terhadap Perataan Laba." Jurnal Ilmiah Akuntansi 5, no. 1 (June 25, 2020): 25. http://dx.doi.org/10.23887/jia.v5i1.23210.

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Income smoothing is one part of earnings management that aims to reduce or increase the profit to be reported, so that earnings will look stable from the previous period or the period thereafter. Stakeholders need to know the factors that can influence income smoothing so they are not wrong in making decisions. This study aims to determine the effect of operating profit margin, cash holding, bonus plan, and income tax variables on income smoothing in mining sector companies listed on the Indonesia Stock Exchange in 2013-2018 as many as 36 samples. Secondary data collection techniques and analysis used logistic regression (SPSS 22 software). Based on the results of the study, operating profit margins, cash holding, bonus plan, and income tax simultaneously have a significant effect on income smoothing. Partially, operating profit margin, bonus plan, and income tax have no significant effect on income smoothing. While cash holding has a positive and significant effect on income smoothing.

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Rahmadani, Fitriyana, Anita Wijayanti, and Rosa Nikmatul Fajri. "Pengaruh Biaya Politik, Cash Holding, dan Kualitas Auditor terhadap Income Smoothing." Ekonomis: Journal of Economics and Business 4, no. 1 (March 19, 2020): 113. http://dx.doi.org/10.33087/ekonomis.v4i1.96.

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This paper examines the determinants of income smoothing focusing on consumer goods industry sector of BEI of 2014 to 2018 for 24 firms, including 120 observations. The independent variables used are political costs, auditor quality and cash holding. Political costs are proxied by variables of firm size, income tax, and number of employees. Test data analysis using logistic regression. The findings show that firm size indicated negative effect on income smoothing, income tax and number of employees have no effect on income smoothing. Cash holding indicated positive effect on income smoothing, auditor quality indicated negative affect on income smoothing

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Megarani, Novia, Warno Warno, and Muchammad Fauzi. "The effect of tax planning, company value, and leverage on income smoothing practices in companies listed on Jakarta Islamic Index." Journal of Islamic Accounting and Finance Research 1, no. 1 (October 1, 2019): 139. http://dx.doi.org/10.21580/jiafr.2019.1.1.3733.

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Purpose - The purpose of this paper is to identify the effect of tax planning, company value, and leverage on income smoothing practice in companies listed on the Jakarta Islamic Index for the period 2010-2017.Method - The data in this study consisted of 12 companies listed on the Jakarta Islamic Index for the period 2010-2017. Samples are selected using the purposive sampling method. Eckel Index classification uses two types of earning as the target of incomee smoothing, namely operating income and income before tax. Hypothesis testing uses a logistic regression analysis model.Result - Result of simultaneously logistic regression tests tax planning, company value, and leverage affect income smoothing. And results of the partial logistic regression test of company value variable have a significant effect on income smoothing practices, while the tax planning and leverage variables have no significant effect on income smoothing practices.Implication - This study proves that tax planning, corporate value, and leverage simultaneously have a significant effect on income smoothing practices but partially not so that there are many variables that play a role.Originality - The research is the first study that describe use sharia relate income smoothing.

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Savitri, Enni. "Can effective tax rates mediate the effect of profitability and debts on income smoothing?" Problems and Perspectives in Management 17, no. 3 (July 29, 2019): 89–100. http://dx.doi.org/10.21511/ppm.17(3).2019.07.

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The management of the company must be capable of providing better financial information for the users of the financial report. The users of the financial report notice the performance of the management from the financial report. The financial report provides information related to financial positions, performance, as well as the changes in financial positions that are beneficial for decision-making. Income smoothing is generally conducted by the company to see the company’s capability and show the investors or investor candidates that the company is in stable condition in generating profits for the increase of share value and giving dividends, so that the investors are attracted to invest in that company. Income smoothing has been a debatable topic, especially among practitioners and academicians. This study analyzes both the direct and indirect effects of profitability and corporate debt on income smoothing. It also examines whether tax rates mediates the effects of profitability and debt on income smoothing. The sample consists of 12 property and real estate companies on the Indonesia Stock Exchange in 2013–2017. The sample was selected using purposive sampling technique. Data were analyzed using Partial Least Squares (PLS) analysis tool with the WarpPls application. The results show that profitability and debt, as well as effective tax rates, affect income smoothing. The effective tax rates can mediate the relationship between profitability and debt and income smoothing.

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Sadka, Efraim, and Vito Tanzi. "Increasing Dependency Ratios, Pensions and Tax Smoothing." Economic Notes 31, no. 3 (November 2002): 547–58. http://dx.doi.org/10.1111/1468-0300.00097.

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Ashworth, John, and Lynne Evans. "Seigniorage and tax smoothing in developing countries." Journal of Economic Studies 25, no. 6 (December 1998): 486–95. http://dx.doi.org/10.1108/01443589810233865.

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26

Fisher, Lance A., and Geoffrey Kingston. "Joint Implications of Consumption and Tax Smoothing." Journal of Money, Credit, and Banking 37, no. 6 (2005): 1101–19. http://dx.doi.org/10.1353/mcb.2006.0005.

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Tanzi, Vito, and Efraim Sadka. "Increasing Dependency Ratios, Pensions, and Tax Smoothing." IMF Working Papers 98, no. 129 (1998): 1. http://dx.doi.org/10.5089/9781451934861.001.

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Abo-Zaid, Salem. "CREDIT FRICTIONS AND OPTIMAL LABOR-INCOME TAXATION." Macroeconomic Dynamics 23, no. 07 (January 25, 2018): 2845–91. http://dx.doi.org/10.1017/s1365100517000980.

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This paper studies optimal labor-income taxation in a simple model with credit constraints on firms. The labor-income tax rate and the shadow value on the credit constraint induce a wedge between the marginal product of labor and the marginal rate of substitution between labor and consumption. It is found that optimal policy prescribes a volatile path for the labor-income tax rate even in the presence of state-contingent debt and capital. In this respect, credit frictions are akin to a form of market incompleteness. Credit frictions break the equivalence between tax smoothing and wedge smoothing; therefore, as the tightness of the credit constraint varies over the business cycle, tax volatility is needed in order to counter this variation and, as a result, allow for wedge smoothing.

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Hangtuah, Frenky Yosua, Helmi Yazid, and Muhamad Taqi. "PENGARUH PENGHINDARAN PAJAK DAN PERATAAN LABA, TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI VARIABEL PEMODERASI (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016 – 2018)." Jurnal Riset Akuntansi Tirtayasa 5, no. 2 (October 10, 2020): 139–51. http://dx.doi.org/10.48181/jratirtayasa.v5i2.8987.

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This study aims to determine the effect of tax avoidance and income smoothing on the firm value with a debt policy variable as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange which published financial statements for the period 2016-2018. By using purposive sampling technique, 243 company samples were obtained and analyzed using multiple linear regression. The results of this study indicate that (1) tax avoidance does not have a positive effect on firm value (2) Income smoothing has a positive effect on firm value (3) Debt policy as a moderating variable can strengthen the relationship between tax avoidance and firm value. (4) Debt policy as a moderating variable does not significantly strengthen the relationship between income smoothing and firm value.

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Baugh, Brian, Itzhak Ben-David, Hoonsuk Park, and Jonathan A. Parker. "Asymmetric Consumption Smoothing." American Economic Review 111, no. 1 (January 1, 2021): 192–230. http://dx.doi.org/10.1257/aer.20181735.

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Analyzing account-level data from an account aggregator, we find that households increase consumption when they receive expected tax refunds, as if they face liquidity constraints. However, these same households smooth consumption when making payments in other years, primarily by transferring funds among liquid accounts. Even households carrying credit card debt smooth consumption when making payments, and even highly liquid households spend out of refunds. This behavior is inconsistent with pure liquidity constraints or hand-to-mouth behavior and is most consistent with a mental accounting life-cycle model. (JEL D12, E21, G51, H24, H31)

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Haryadi, Teddy, Kamaliah Kamaliah, and Enni Savitri. "Faktor-faktor yang mempengaruhi income smoothing dengan tarif pajak efektif sebagai variable mediasi perusahaan property dan real estate." SOROT 13, no. 2 (October 16, 2018): 93. http://dx.doi.org/10.31258/sorot.13.2.6747.

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Penelitian ini bertujuan untuk menemukan bukti secara empiris pengaruh rasio keuangan dalam hal ini Return on Equity (ROE), Debt to Total Asset (DAR), dan Current Ratio (CR) terhadap Income smoothing dengan Tarif Pajak Efektive sebagai variable mediasi. Penelitian ini dilakukan pada 12 perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2017. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dan teknik analisis data menggunakan metode Partial Least Square dengan aplikasi WarpPLS 6.0. Hasil penelitian ini menunjukkan bahwa ROE dan DAR berpengaruh positif terhadap Income smoothing selain itu CR tidak berpengaruh terhadap income smoothing. selain Penelitian ini juga menemukan Tarif Pajak Efektif dapat memediasi hubungan ROE terhadap Income Smoothing dan Tarif Pajak Efektif tidak dapat memediasi hubungan DAR dan CR terhadap Income Smoothing.This research aims to find empirical evidence of the influence of financial ratio in this case Return On Equity (ROE), Debt To Total Asset (DAR), and Current Ratio (CR) to income smoothing with the effective tax rate as a mediation variable. This research was conducted on 12 property dan real estate companies listed in the Indonesian Stock Exchanges in the peroid of 2013-2017. Sampling technique in this research using purposive sampling technique and data analysis technique using Partial Least Square method using WarpPLS 6.0 application. The result of this research indicates that the ROE and DAR have positive significant on Income smoothing. Meanwhile, CR has no signifanct on Income smoothing. This research also shows that Effective Tax Rate can mediate ROE toward Income Smoothing and Effective Tax Rate cannot mediate DAR and CR toward Income Smoothing.

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Pugachev, A. A. "TRANSFORMATION OF PROPERTY TAXATION AS TOOL TO REDUCE THE MONETARY INEQUALITY OF CITIREUS." Economics Profession Business, no. 2 (June 17, 2022): 78–85. http://dx.doi.org/10.14258/epb202225.

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Monetary inequality is one of the most pressing socio-economic problems for Russia. Taxes have so far failed to reduce inequality. Not only income taxation of citizens, but also property taxation has the potential to smooth it out. In Russia, the share of property taxes of individuals in the tax revenues of the budget is significantly lower than in many developed countries. It is shown that property taxes of individuals have a serious potential both in increasing the budget security of regions and municipalities, and in smoothing inequality. In Russia, the tools for smoothing inequality among property taxes include benefits for certain categories of citizens; transport tax on expensive cars («luxury tax»); reduction of the tax base for the property tax of individuals by the cadastral value of 20 sq. m. for apartments and 50 sq. m. for residential buildings. Taking into account foreign experience, it is proved that the introduction of inheritance and gift taxes, as well as an increase in property tax rates for owners of many real estate objects, can be significant within the framework of smoothing monetary inequality.

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Prihatmoko, Harry, Wibowo ,, and Murtanto . "ANALISIS PERATAAN LABA (INCOME SMOOTHING) : Faktor-Faktor yang Mernpengaruhi dan Kaitannya dengan Kinerja Saham Perusahaan Publik di Indonesia." Media Riset Akuntansi, Auditing dan Informasi 4, no. 3 (February 19, 2007): 259. http://dx.doi.org/10.25105/mraai.v4i3.1808.

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The objective of research is to analysis any factors which its influencing to income smoothing and its correlation to stock performance (return and risk) of public companies in Indonesia.Data of this research were obtained from 30 companies listed in Jakarta Stock Exchange which have been selected using (purposive) judgment sampling method. Samples were classified to be smoother and non smootherusing Eckel's model (1981). Eckel model classification in this research use three object of variable of income : operation income, income before tax, and income after tax. Test of One-Sample Kolmogmv Smimov, Mann-Whitney, t-Test, and Mult4variate Logistics were used for data analysing.The result of this research indicate that the coefficient variation of operating income and income before tax shows that: company size, net profit margin (NPM), industrial sector, and winnernosser stocks are not influencing income smoothing. Based on coefficient of variation of income after tax indicates that company size, net profit margin (NPM), and industrial sector are not influencing income smoothing while winner/losser stocks influence income smoothing. And it also indicated that there are not difference return between smoother and non smoother. The risk also is not different between them.Keywords: income smoothing, return, risk,

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Wibowo, Wibowo, and Stefano Rendy. "PENGARUH VARIABEL KEUANGAN DAN NON KEUANGAN TERHADAP RETURN SAHAM SETELAH IPO DENGAN BESARAN PERUSAHAAN SEBAGAI VARIABEL MODERASI." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 1, no. 1 (January 5, 2019): 29. http://dx.doi.org/10.25105/jipak.v1i1.4414.

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This Research target is to know factors of any kind of influencing income smoothing and its bearing to share performance (return and risk) public company in Indonesia. Data of this research are obtained from 30 company listed in Jakarta Stock Exchange which have been selected using (purposive) judment sampling method. Samples are classified to be smoother and non smoother using Eckel's model (1981). Eckel model classification in this research use three object of variable of income : operation income, income before tax, and income after tax. Test of one-sample kolmogrov smirnov, mann whitney, t-Test, and multivariate logistics are used for data analysing. The result of this research indicate that pursuant to coefficient variation of operating income and income before tax independent variable: company size, net profit margin (NPM), industrial sector, and winner/losser stocks not influenced income smoothing. Base on coefficient of variation of income after tax indicates that company size, net profit margin (NPM), and industrial sector not influenced income smoothing while winner/losser stocks influence income smoothing. And it also indicated no return diffferent between smoother and non smoother, than no risk different between them.

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Kula, Maria Cornachione. "U.S. States, the Medicaid Program, and Tax Smoothing." Southern Economic Journal 70, no. 3 (January 2004): 490. http://dx.doi.org/10.2307/4135327.

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Kula, Maria Comachione. "U.S. States, the Medicaid Program, and Tax Smoothing." Southern Economic Journal 70, no. 3 (January 2004): 490–511. http://dx.doi.org/10.1002/j.2325-8012.2004.tb00585.x.

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Hall, George J., and Stefan Krieger. "Tax Smoothing Implications of the Federal Debt Paydown." Brookings Papers on Economic Activity 2000, no. 2 (2000): 253–84. http://dx.doi.org/10.1353/eca.2000.0016.

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KINGSTON, GEOFFREY H., and ALLAN P. LAYTON. "THE TAX SMOOTHING HYPOTHESIS: SOME AUSTRALIAN EMPIRICAL RESULTS." Australian Economic Papers 25, no. 47 (December 1986): 247–51. http://dx.doi.org/10.1111/j.1467-8454.1986.tb00798.x.

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Sormin, Feber, and Titik Aryati. "Earnings Quality: Impact of Income Smoothing, Earnings Persistence, Book Tax Difference with Good Corporate Governance as Moderation." International Journal of Emerging Trends in Social Sciences 11, no. 1 (August 26, 2021): 1. http://dx.doi.org/10.20448/2001.111.1.9.

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This study has a purpose to determine the effect of Income Smoothing, Earnings Persistence, Book Tax Difference on Earnings Quality and moderating effect of Good Corporate Governance. Using 98 sample data from manufacturing entities on the Indonesia Stock Exchange in 2015-2020, a negative effect of earnings persistence on earnings quality, and a positive effect of differential book tax on earnings quality found in this study, while income smoothing does not. In addition, it was found that good corporate governance by institutional ownership as a proxy strengthens the effect of income smoothing on earnings quality and weakens the effect of book-tax differences on earnings quality. This finding can be used by investors in assessing the quality of earnings from financial information issued by issuers so that future earnings prediction analysis can be measured properly so that the desired return target is achieved.

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Bonzu, Samuel. "Fiscal Policy and Optimal Taxation in Sierra Leone: Testing for Tax Smoothing Hypothesis." International Journal of Economics and Finance 14, no. 2 (January 7, 2022): 61. http://dx.doi.org/10.5539/ijef.v14n2p61.

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This paper empirically investigate whether the budget imbalances in Sierra Leone over the review period is consistent with optimal tax policy. The procedure involves testing if tax smoothing hypothesis hold for Sierra Leone. In this regard, three different empirical approaches were performed. Firstly, I examine the random walk property of the tax rate. The null hypothesis of non-stationarity of tax rate could not be rejected, which implies the tax rate follows random walk. Second, I examined whether changes in tax rate is predictable by regressing changes in tax rate by its own lagged values. The result shows that tax rate is unpredictable, as changes in tax cannot be determined by its lagged values. Finally, a VAR model was employed to examine whether tax rate can be predicted by its own lagged values together with changes in the government spending rate and the growth rate of real GDP. The results indicate that all the variables employed were found not be significant is predicating the tax rate. Overall, all the empirical estimations support the existence of tax smoothing over the sample period and that the budget inbalances over the review period is consistent with optimal tax policy.

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최강득, 선정규, and Kyuheak Yang. "The Influence of Earnings and Tax Management motivated by Tax Smoothing on Book-Tax Income Differences." Korea International Accounting Review ll, no. 24 (December 2008): 351–78. http://dx.doi.org/10.21073/kiar.2008..24.017.

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Joana, Shania Maria, and Maswar Abdi. "Pengaruh Tax Planning, Nilai Perusahaan, dan Leverage terhadap Praktik Perataan Laba." Jurnal Manajerial Dan Kewirausahaan 4, no. 3 (August 16, 2022): 836–43. http://dx.doi.org/10.24912/jmk.v4i3.19778.

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Perataan laba adalah pengurangan fluktuasi laba dari tahun ke tahun dengan memindahkan pendapatan dari tahun-tahun yang tinggi pendapatannya ke periode-periode yang kurang menguntungkan. Salah satu parameter yang bisa digunakan untuk mengukur kinerja dari manajemen perusahaan adalah laba. Pihak eksternal sangat memperhatikan laba dalam laporan keuangan suatu perusahaan untuk pengambilan keputusan, sehingga laba yang stabil harus tercerminkan dalam laporan keuangan. Laba yang stabil memberikan kesan bahwa tingkat pengembalian perusahaan tinggi dan tingkat risiko perusahaan rendah, sehingga kinerja perusahaan terlihat baik. Pihak eksternal yang paling membutuhkan informasi tentang laporan keuangan perusahaan adalah investor dan kreditor. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh tax planning, nilai perusahaan, dan leverage terhadap praktik perataan laba pada perusahaan manufaktur yang terdaftar di BEI periode 2018-2020. Penelitian ini menggunakan 112 sampel perusahaan manufaktur. Data perusahaan diperoleh melalui website resmi perusahaan dan website resmi Bursa Efek Indonesia yaitu www.idx.co.id. Sampel diseleksi dengan menggunakan metode purposive sampling. Klasifikasi indeks Eckel menggunakan dua jenis laba sebagai sasaran perataan laba, yaitu laba usaha dan laba bersih sebelum pajak. Pengujian hipotesis menggunakan model analisis regresi logistik. Pengolahan data menggunakan software SPSS 25. Hasil dari penelitian ini menunjukkan bahwa (1) Tax planning memiliki pengaruh positif dan signifikan terhadap income smoothing, (2) Nilai Perusahaan tidak memiliki pengaruh terhadap income smoothing, (3) Leverage memiliki pengaruh positif dan signifikan terhadap income smoothing. Income smoothing is the reduction of year-to-year fluctuations in profit by moving income from high-income years to less-favorable periods. One of the parameters that can be used to measure the performance of company management is profit. External parties are very concerned about profits in a company's financial statements for decision making, so that stable profits must be reflected in the financial statements. Stable profits give the impression that the company's rate of return is high and the company's risk level is low, so that the company's performance looks good. The external parties who most need information about the company's financial statements are investors and creditors. The purpose of this study was to determine the effect of tax planning, company value, and leverage on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study used a sample of 112 manufacturing companies. Company data was obtained through the company's official website and the official website of the Indonesia Stock Exchange, namely www.idx.co.id. Samples were selected using purposive sampling method. The Eckel index classification uses two types of earnings as income smoothing targets, namely operating income and net income before tax. Hypothesis testing using logistic regression analysis model. Data processing using SPSS 25 software. The results of this study indicate that (1) Tax Planning has a positive and significant effect on income smoothing, (2) Company Value has no effect on income smoothing, (3) Leverage has a positive and significant effect on income smoothing.

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Khairina, Dyna Marisa, Aqib Muaddam, Septya Maharani, and Heliza Rahmania. "Forecasting of Groundwater Tax Revenue Using Single Exponential Smoothing Method." E3S Web of Conferences 125 (2019): 23006. http://dx.doi.org/10.1051/e3sconf/201912523006.

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Setting the target of groundwater tax revenues for the next year is an important thing for Kutai Kartanegara Regional Office of Revenue to maximize the regional income and accelerate regional development. Process of setting the target of groundwater tax revenue for the next year still using estimation only and not using a mathematical calculation method that can generate target reference value. If the realization of groundwater tax revenue is not approaching the target, the implementation of development in the Government of Kutai Kartanegara can be disrupted. The mathematical method commonly used to predict revenue value is the Single Exponential Smoothing (SES) method, which uses alpha constant value which is randomly selected for the calculation process. Forecasting of groundwater tax revenue for 2018 using groundwater tax revenue data from 2013 to 2017. Single Exponential Smoothing method using alpha constant value consists of 0.1, 0.2, 0.3, 0.4 and 0.5. The forecasting error value of each alpha value is calculated using the Mean Absolute Percentage Error (MAPE) method. The best result is forecasting using alpha value 0.1 with MAPE error value was 45.868 and the best forecasting value of groundwater tax for 2018 is Rp 443.904.600,7192.

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Pohan, Hotman T. "ANALISIS PENGARUH KEPEMILIKAN INSTITUSI, RASIO TOBIN Q, AKRUAL PILIHAN, TARIF EFEKTIF PAJAK, DAN BIAYA PAJAK DITUNDA TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PUBLIK." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 4, no. 2 (May 9, 2019): 113. http://dx.doi.org/10.25105/jipak.v4i2.4464.

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The effort of tax planning by management or owner of corporate to decreas pay off tax obligation of corporation.Tax avoidance is part of tax planning wihtout conflict with tax rule,meanwhile tax evasion is tax planning that to conflict with tax rule .There are two kind of income for tax,first is income before tax which its calculation base on generally accepted accounting principles,second is income tax which calculation base on rule of statutory,however income tax can not be known directly therefore was is need estimated number for its proxy. The different kind of income is namely book-tax differrent(BTD),its proxy for tax avoidance. The objective of this research is to prove the factors that assumed influence book -tax different significantly or not. The methodology of this research is multivariate analysis with independent variables which are institutional ownership, Tobin Q, income smoothing, discreanary accrual proxy for earning management, efective tax rate, and deferred tax expense.The result of this research, is to prove that earning management influence negatively and significantly toward book-tax difference, income smoothing influence positively and significantly, efective tax rate influence positive and significantly toward boo-tax difference ,meanwhile institutional ownership and deferred tax expense has no influence toward book-tax difference,simultaniosly all factors significantly influence toward book-tax different with coefficient determination 26,5%.

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Malik, Amina, Haroon Aziz, Buerhan Saiti, and Shahab Ud Din. "The Impact of Earnings variability and Regulatory Measures on Income Smoothing: Evidence from Panel Regression." Journal of Central Banking Theory and Practice 10, no. 1 (January 1, 2021): 183–201. http://dx.doi.org/10.2478/jcbtp-2021-0009.

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Abstract This study investigates the impact of variability in earnings, stringent regulatory measures and the trend of extending loans while keeping in view deposit ratio on income smoothening practices for a sample of 20 commercial banks listed on the Pakistan Stock Exchange (PSX) from the year 2010 to 2017. The likelihood of smoothing activities is measured through its widely used proxy, i.e. loan loss provisions (LLPs). Moreover, earnings before tax and provisions (EBTP) and loan to deposit ratio (LD) have been incorporated to determine the impact of earnings and loans to deposit ratio on income smoothening. We find that commercial banks are less likely to manage earnings through smoothening practices, which shows that commercial banks adhere to regulatory restrictions. This is further supported by the fact that income smoothing activities decrease as a result of the increase in capital adequacy ratios after the imposition of stringent rules, which exert greater regulatory pressure on banks, whereas the pace of income smoothing increases as a result of an increase in loans to deposit ratio, which reveals that banks take credit risk but manage within the ambit of regulatory restrictions. Based on the findings, we argue that the imposition of regulatory restrictions through the State Bank of Pakistan (SBP) has not only discouraged income smoothening through loan loss provisions but also enhances reporting quality. The results of this study provide useful insights for investors, creditors and stakeholders.

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Mahendra, Putu Rian, and I. Ketut Jati. "Pengaruh Ukuran Perusahaan, DER, ROA, dan Pajak Penghasilan terhadap Praktik Income Smoothing." E-Jurnal Akuntansi 30, no. 8 (August 25, 2020): 1941. http://dx.doi.org/10.24843/eja.2020.v30.i08.p04.

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Income smoothing is one of the ways the company management manipulates earnings information. This research uses panel data from manufacturing companies listed in Indonesian Stock Exchange (BEI) in the period from 2013 to 2017 to analyze the effect between cash holding, firm size, growth, dividend payout ratio, and leverage to income smoothing. This results of this study are that companies size has a significant negative effect, debt to equity ratio doesn’t have a significant effect to income smoothing, return on asset and income tax have a positive and significant effect to income smoothing. Keywords: Income Smoothing; Company Size; Debt To Equity Ratio; Return On Asset; Income.

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Adler, Johan. "The Tax-smoothing Hypothesis: Evidence from Sweden, 1952-1999." Scandinavian Journal of Economics 108, no. 1 (March 2006): 81–95. http://dx.doi.org/10.1111/j.1467-9442.2006.00442.x.

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Serletis, A. "International evidence on the tax- and revenue-smoothing hypotheses." Oxford Economic Papers 51, no. 2 (April 1, 1999): 387–96. http://dx.doi.org/10.1093/oep/51.2.387.

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Lopez-Velasco, Armando R. "Tax smoothing with immigration in an overlapping generations economy." Applied Economics Letters 26, no. 6 (June 21, 2018): 460–64. http://dx.doi.org/10.1080/13504851.2018.1486975.

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Berck, Peter, Jonathan Lipow, and Ralf Steinhauser. "Tax smoothing and the cross-country pattern of privatization." World Development 34, no. 2 (February 2006): 238–46. http://dx.doi.org/10.1016/j.worlddev.2005.09.003.

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Journal articles on the topic 'Tax smoothing'

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