IJSRP, Volume 9, Issue 11, November 2019 Edition [ISSN 2250-3153]
Prianto Budi Saptono, Prof. Gunadi, Dr. Ning Rahayu
Abstract:
The purpose of this study is to describe whether International Financial Reporting Standards (IFRS) convergence in Indonesia implies the behavior of tax management or earnings management of publicly-listed companies whose corporate income tax is not subject to final tax.