Pengaruh Large Positive Abnormal Book-Tax Differences Terhadap Persistensi Laba (original) (raw)
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Penelitian ini bertujuan untuk menemukan pengaruh book tax defferences, temporary differences dan permanent differences terhadap pertumbuhan laba. Variabel independen dalam penelitian terdiri dari book tax differences, temporary differences dan permanent differences,sedangkan variabel dependenadalah pertumbuhan laba. Data yang digunakan adalah data sekunder yang diambil dari website IDX. Populasi penelitian ini adalah perusahaan jasa perhotelan dan pariwisata di Indonesia yang terdaftar pada Bursa Efek Indonesia periode 2011-2015. Pemilihan sampel dilakukan dengan menggunakan teknik purposive sampling, dimana jumlah sampel yang terpilih adalah delapan perusahaan. Metode analisa yang digunakan dalam penelitian ini adalah regressi linear berganda. Hasil penelitian memperlihatkan bahwa book tax differences dan permanent differences tidak berpengaruah terhadap pertumbuhan laba, sedangkan temporary differences berpengaruh positif terhadap pertumbuhan laba.
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This study replicates Blaylocket al. (2012). Through this research, the writer wanted to analyze the influence of earnings management and tax planning as source of Large Positive Book-Tax Differences (LPBTD) to earnings persistence. This research uses panel data of manufacturing companies listed on Indonesia Stock Exchange for the period of research year 2012-2013. The data is analyzed with Pooled Least Square. Unfortunately, the authors can not prove that earnings management as a source of LPBTD can weaken earnings persistence. The result of earnings persistence estimation is exactly the opposite. This condition may occur because the action of earnings management by managers is viewed in terms of efficiency contracting perspective. In addition, the authors also can not prove that tax planning as a source of LPBTD strengthens the profit persistence. According to Blaylock et al. (2012), this happens because the measurement of cash effective tax rate can not be reviewed only with period of 5 (five) years.
Pengaruh Book Tax Difference Terhadap Relevansi Nilai Informasi Laba
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This research aims to test the book-tax difference towards the value relevance of earning information presented by the company. The value relevance of earning information in this study measured using market value equity proxy. This study classifies the sample of firms into a High ETR group and Low ETR groups based on the calculation of effective tax rate (ETR). The sample of this research is 85 manufacturing companies listed on the Indonesia stock exchange in 2015-2018. The Method of data collecting was using a purposive sampling technique. The data using ANOVA Test-Compare to find out whether there is a difference between the book-tax difference at companies that include High ETR and Low ETR, and multiple linear analysis using SPSS software find out whether companies with the large book-tax difference and included a group of Low ETR has the informational value relevance of earnings is low. The result showed that there is a difference in book income and taxable income on the company...
Pengaruh Arus Kas, Laba Akrual, Dan Book Tax Difference Terhadap Persistensi Laba
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This study aimed to examine: (1) effect of cash flow consists of operating cash flow, investment cash flow and financing cash flows, (2) effect of accrual earnings and (3) effect of tax book difference on earning persistence to either partially or simultaneously. This research is quantitative with secondary data sources using the financial statements with the dependent method (dependence methods), method of multiple regression statistical analysis using the software SPSS Statistics 24. The sampling technique using purposive sampling method. The results shows that: (1) Operating cash flow significantly influence the persistence of earnings, with the results of the t test of 0.000. (2) The investment cash flow has no effect on the persistence of earnings, with the results of the t test of 0.200. (3) financing cash flows significantly influence the persistence of earnings, with the test results of 0,008 t. (4) income accrual effect on the persistence of earnings, with the results of the t test of 0.000. (5) The book tax difference does not affect the persistence of earnings, with the t test of 0.790. (6) and operating cash flows, investment cash flow, cash flow financing, income accrual, and book tax difference significant effect on earnings persistence with the statistical test F 0.000.
Pengaruh Book Tax Differences Dan Arus Kas Terhadap Pertumbuhan Laba
El Muhasaba: Jurnal Akuntansi, 2016
Penelitian ini bertujuan untuk memperoleh hasil empiris tentang pengaruh book tax differences dan arus kas terhadap pertumbuhan laba. Variabel independen dalam penelitian ini antara lain book tax differences yang diproksikan menjadi beda permanen dan beda temporer, serta arus kas. Variabel kontrol yang digunakan adalah Return On Assets (ROA) dan ukuran perusahaan. Sedangkan variabel dependennya adalah pertumbuhan laba. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2013. Metode pemilihan sampel menggunakan metode purposive sampling dan didapatkan sampel sebanyak 27 perusahaan. Metode analisis dalam penelitian ini adalah regresi berganda dengan analisis Ordinary Least Square (OLS). Hasil penelitian menunjukkan bahwa beda permanen dan beda temporer dari book tax differences serta arus kas berpengaruh positif terhadap pertumbuhan laba perusahaan. Variabel kontrol yaitu ROA dan ukuran perusahaan tidak berpengaruh signifikan terhadap pertumbuhan laba. Kata kunci: Book tax differences, arus kas, Return On Assets, ukuran perusahaan, pertumbuhan laba. 1. PENDAHULUAN Perusahaan dalam melaksanakan kegiatan usahanya akan menyusun laporan keuangan pada akhir periode akuntansi. Laporan keuangan tidak hanya digunakan
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Jurnal Akuntansi dan Keuangan Indonesia, 2010
The aim of this study is to examine the factors affecting book tax gap and analyze the effects of book tax gap for the persistence of earnings using a panel data set of manufacturing company in Indonesia over the period 2001-2007. The key result suggests that, only tax loss utilization and the firm size significantly affect the book tax gap in Indonesia. The result for the persistence of earnings shows that both temporary and permanent book tax gap significantly affect the persistence of earnings. The result also shows there are other factors that affect the persistence of earnings like operating cash flows and accruals.