Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)

The Effect of Tax Differences Book on Income Growth (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014–2018)

Authors
Sulistyowati Sulistyowati, Hendrawati Hendrawati
Corresponding Author
Sulistyowati Sulistyowati
Available Online 12 March 2020.
DOI
https://doi.org/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/).

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Volume Title
Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
12 March 2020
ISBN
978-94-6252-925-0
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.200309.037How to use a DOI?
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  - https://doi.org/10.2991/aebmr.k.200309.037
ID  - Sulistyowati2020
ER  -