BOOK TAX DIFFERENCES DAN PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR

Nur Fadilah, Provita Wijayanti

Abstract


Abstrak: Book Tax Differences dan Persistensi Laba pada Perusahaan Manufaktur. Penelitian ini bertujuan untuk mengkaji Book Tax Differences dan persistensi laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2012-2014. Metode yang digunakan dalam penelitian ini adalah regresi berganda. Hasil penelitian menunjukan bahwa semakin besar jumlah aset yang dimiliki, maka perusahaan cenderung melakukan penghindaran pajak. Hal ini sangat penting untuk mengatur strategi perencanaan pajak. Kenaikan penjualan tidak semuanya meningkatkan laba bersih, namun tergantung pada beban operasional serta kebijakan pajak yang dilakukan oleh manajemen perusahaan.

 

Abstract: Book Tax Differences and Persistency of Profit in Manufacturing Company. This study aims to examine Book Tax Differences and earnings persistence on manufacturing companies listed on the Indonesia Stock Exchange during the year 2012-2014. The method used in this research is multiple regression. The results shows that the greater the amount of assets owned, the company tends to avoid taxes. It is very important to set the tax planning strategy. The increase in sales does not all increase net income, but depends on the operational expenses and the tax policies undertaken by the management company.


Keywords


laba akuntansi; laba fiskal; book tax differences; persistensi laba

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DOI: http://dx.doi.org/10.18202/jamal.2017.08.7053

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