PENGARUH BOOK-TAX DIFFERENCES DAN PENGHINDARAN PAJAK TERHADAP PERSISTENSI LABA (Studi Kasus pada Perusahaan Manufaktur Sektor Pertambangan yang Terdaftar di BEI tahun 2013-2017)
Total View This Week0
Total View This Week0
Institusion
Universitas Muhammadiyah Sukabumi
Author
Nurroeny Molingka, Tsanny Fitria
Subject
HB Economic Theory
Datestamp
2020-05-05 02:57:22
Abstract :
Tsanny Fitria Nurroeny Molingka (1530611065), "The Effect of Book-Tax Differences and Tax Avoidance to Earning Persistence (Case Study of Mining Sector Manufacturing Companies Listed on the Stock Exchange in 2013- 2017)". Research Paper, Accounting Study Program, Faculty of Economics, University of Muhammadiyah Sukabumi, Sukabumi 2019. This research is motivated by the gap between expectations and reality where expectations always exist in increasing earning but uncertain earnings in fluctuating conditions. Expectations of earnings that continue in the next period (earnings persistence) can reflect the quality of earnings generated by the company. This research aim to determine the effect of book-tax differences which are divided into permanent differences and temporary differences, tax avoidance and simultaneously to earnings persistence. The variables used in this study are permanent differences, temporary differences, tax avoidance and profit persistence. The population in this study are all financial statements of mining sector manufacturing companies listed on the Stock Exchange, the sampling technique used in this study is a non-probability sample using purposive sampling, so that 45 samples were obtained in 9 companies with a 5-year period of research. The technique of data collection is done by the method of documentation, as well as research methods carried out using a multiple linear regression analysis method. Conclusions from this study are permanent differences that have no effect and are not significant to earnings persistence, temporary differences have a significant negative effect to earnings persistence, tax avoidance has a significant negative effect to earnings persistence and simultaneously impacts to earnings persistence.
Tsanny Fitria Nurroeny Molingka (1530611065), "The Effect of Book-Tax Differences and Tax Avoidance to Earning Persistence (Case Study of Mining Sector Manufacturing Companies Listed on the Stock Exchange in 2013- 2017)". Research Paper, Accounting Study Program, Faculty of Economics, University of Muhammadiyah Sukabumi, Sukabumi 2019. This research is motivated by the gap between expectations and reality where expectations always exist in increasing earning but uncertain earnings in fluctuating conditions. Expectations of earnings that continue in the next period (earnings persistence) can reflect the quality of earnings generated by the company. This research aim to determine the effect of book-tax differences which are divided into permanent differences and temporary differences, tax avoidance and simultaneously to earnings persistence. The variables used in this study are permanent differences, temporary differences, tax avoidance and profit persistence. The population in this study are all financial statements of mining sector manufacturing companies listed on the Stock Exchange, the sampling technique used in this study is a non-probability sample using purposive sampling, so that 45 samples were obtained in 9 companies with a 5-year period of research. The technique of data collection is done by the method of documentation, as well as research methods carried out using a multiple linear regression analysis method. Conclusions from this study are permanent differences that have no effect and are not significant to earnings persistence, temporary differences have a significant negative effect to earnings persistence, tax avoidance has a significant negative effect to earnings persistence and simultaneously impacts to earnings persistence.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
