PENGARUH PERBEDAAN TEMPORER ANTARA LABA AKUNTANSI DENGAN LABA KENA PAJAK TERHADAP PERTUMBUHAN LABA KE DEPAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2013-2016)

Abstract

ABSTRACT
This research was conducted with the aim to know the effect simultaneously
and partially between accounting profit with taxable profit differences and Taxable to
earnings growth in the future of manufacturing company in Indonesia.
The population used in this study are all manufacturing companies listed on
the Indonesia Stock Exchange (IDX) in the year 2013-2016. Sample selection using
purposive sampling. Based on the criteria, obtained 40 manufacturing companies who
become samples in this study. The method used in this study using multiple linear
regression method.
Based on the results of the analysis can be put forward several conclusions as
follows: 1) Simultaneously accounting earnings have a significant positive effect on
deposits of profit growth in the future. 2) Partially Deductible temporary differences have
a significant positive effect on profit growth in the future. 3) Partially Taxable temporary
differences have a significant positive effect on future earnings growth deposits.
Keywords: Accounting Profit, Taxable Profit,Future Gain Growth