PENGARUH BOOK TAX DIFFERENCE TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI 2015-2017)

Abstract

ABSTRACT
This study aims to examine the Different Effect of Accounting Profit and
Taxable Profit (Book Tax Different) to the Persistence of earnings. Data
collection uses secondary data. The sample has been done by using 43
companies which are have published their financial statement
consecutively from 2015-2017. The analysis has been done by using
multiple linier regressions to explain the effect of explanatory variable to
dependent variable. The result of this research showed that
simultaneously Large Positive Book-Tax Differences (LPBTD), Large
Negative Book-Tax Differences (LNBTD) and Period before Tax Profit
(PTBIt) have positive influence and significant to the Period before Tax
Profit (PTBlt+1). Partially, Large Positive Book-Tax Differences
(LPBTD) dan Large Negative Book-Tax Differences (LNBTD) have
negative influence and insignificant to the Period before Tax Profit
(PTBIt+1), meanwhile Period before Tax Profit (PTBIt) has positive
influence and significant to the Period before Tax Profit (PTBIt+1).
Key Words: LPBTD, LNBTD, PTBIt dan PTBIt+1