PENGARUH BEBAN PAJAK TANGGUHAN (BOOK-TAX DIFFERENCES) TERHADAP PERSISTENSI LABA

Abstract

Penelitian ini bertujuan untuk mengetahui tentang (1) pengaruh perbedaan permanen terhadap persistensi laba perusahaan.(2) pengaruh perbedaan temporer terhadap persistensi laba perusahaan. (3) pengaruh large positive book-tax differences terhadap persistensi laba perusahaaan. (4) pengaruh large negative book-tax differences terhadap persistensi laba perusahaan. Dalam penelitian ini menggunakan desain penelitian kuantitatif kausal. Subjek dalam penelitian ini perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2014-2016, dan objeknya adalah perbedaan permanen book-tax differences, perbedaan temporer book-tax differences, Large positive book-tax differences, Large Negative book-tax differences, persistensi laba perusahaan. Sampel penelitian ini berjumlah 48 perusahaan. Data dikumpulkan dengan menganalisis laporan keuangan Perusahaan Manufaktur yang dipublikasikan di Bursa Efek Indonesia pada tahun 2014-2016, kemudian dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa(1) perbedaan permanen berpengaruh negatif signifikan terhadap persistensi laba perusahaan. (2) perbedaan temporer terhadap persistensi laba perusahaan. (3) large positive book-tax differences berpengaruh negatif signifikan terhadap persistensi laba perusahaaan. (4) large negative book-tax differences berpengaruh negatif signifikan terhadap persistensi laba perusahaan.
Kata Kunci : book-tax differences, persistensi laba

This study aims to find out about (1) the effect of permanent differences on corporate earnings persistence (2) the effect of temporary differences on the persistence of corporate earnings. (3) the influence of large-positive book-tax differences on the persistence of corporate earnings. (4) the effect of large negative book-tax differences on company earnings persistence. In this study using a causal quantitative research design. Subjects in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) during 2014-2016, and the objects are permanent differences in book-tax differences, temporary differences in book-tax differences, large-negative book taxes, large Negative book-tax differences, persistence of corporate earnings. The sample of this study amounted to 48 companies. Data were collected by analyzing the financial statements of Manufacturing Companies published in Indonesia Stock Exchange in 2014-2016, then analyzed using multiple linear regression analysis. The results showed that (1) permanent differences had a significant negative effect on company earnings persistence. (2) a temporary difference to the firm's earnings persistence. (3) large positive book-tax differences have a significant negative effect on the persistence of the company's earnings. (4) large negative book-tax differences have a significant negative effect on company earnings persistence.
keyword : book-tax differences, profit persistence