The Effect of Tax Differences Book on Income Growth (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014–2018)
- DOI
- 10.2991/aebmr.k.200309.037How to use a DOI?
- Keywords
- book tax differences, permanent differences, temporary differences, profit growth
- Abstract
This study aims to find empirical evidence of the effect of book-tax differences on earnings growth. Earnings growth is measured using changes in net profit after tax. The independent variables used in this study are temporary differences and permanent differences, while the dependent variable is earnings growth for the next period. The sample is determined based on the purpose sampling method of manufacturing companies listing on the Indonesia Stock Exchange in the 2014-2018 period with a total of 150 companies. The sample was determined based on the purposive sampling method, then the number of samples obtained in this study amounted to 39 companies, so that the total observation in this study was 195 observations. The data used in this study were secondary data, in the form of financial reports and annual reports downloaded via the official IDX website: www.idx.co.id. Data were analyzed using panel data regression analysis which was processed using Eviews software version 10.0. Hypothesis testing using statistical tests t. The results obtained are permanent variable differences from book-tax differences and temporary differences from book-tax differences do not affect earnings growth.
- Copyright
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Sulistyowati Sulistyowati AU - Hendrawati Hendrawati PY - 2020 DA - 2020/03/12 TI - The Effect of Tax Differences Book on Income Growth (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014–2018) BT - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019) PB - Atlantis Press SP - 169 EP - 173 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200309.037 DO - 10.2991/aebmr.k.200309.037 ID - Sulistyowati2020 ER -