Pengaruh Karakteristik Perusahaan, Kualitas Audit, Dan Perencanaan Pajak Terh…

This study aims to examine and analyze the effect of company characteristics, audit quality, and tax planning on book tax differences (BTD) and their impact on earnings persistence. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2016 period. While the samples chosen were foreign investment companies (PMA). The sampling technique used purposiv…