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The impact of Taxable Income on Stock Return: A Case Study of 45 Liquid Stocks on the Indonesian Stock Exchange

In: Proceedings of the Thirteenth International Conference on Entrepreneurship and Business Management UNTAR 2024 (ICEBM 2024)

Author

Listed:
  • Sutedjo Sutedjo

    (Tarumanagara University)

Abstract

The Enron case, where the company reported substantial earnings yet avoided income tax payments, highlighted the importance of taxable income as a key indicator in evaluating earnings quality and stock returns. Studies suggest that earnings manipulation can stem from timing discrepancies in accounting entries. This research examines how variations in taxable income affect stock returns, using a sample of forty-five highly liquid stocks listed on the Indonesian Stock Exchange (IDX). By focusing solely on temporary adjustments and omitting permanent book income changes, this study sheds light on the relationship between taxable income and stock performance.

Suggested Citation

  • Sutedjo Sutedjo, 2025. "The impact of Taxable Income on Stock Return: A Case Study of 45 Liquid Stocks on the Indonesian Stock Exchange," Advances in Economics, Business and Management Research, in: Keni Keni & Teoh Ai Ping & Linda Lin-Chin Lin (ed.), Proceedings of the Thirteenth International Conference on Entrepreneurship and Business Management UNTAR 2024 (ICEBM 2024), pages 19-23, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-809-7_3
    DOI: 10.2991/978-94-6463-809-7_3
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