Image of Pengaruh Karakteristik Perusahaan, Kualitas Audit, Dan Perencanaan Pajak Terhadap Book Tax Differences (BTD) Dan Dampaknya Terhadap Persistensi Laba (Studi Pada Perusahaan Penanaman Modal Asing Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 – 2016)
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Pengaruh Karakteristik Perusahaan, Kualitas Audit, Dan Perencanaan Pajak Terhadap Book Tax Differences (BTD) Dan Dampaknya Terhadap Persistensi Laba (Studi Pada Perusahaan Penanaman Modal Asing Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 – 2016)

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 purposive sampling method, the researcher determined as many as 28 companies with a total observation of 84 samples. Data analysis was performed with multiple linear regression models and independent sample t test with the help of SPSS version 21.0 software.
The results of the study show that profitability and tax planning affect book tax differences (BTD). While leverage, liquidity, and audit quality do not affect book tax differences (BTD). Furthermore, for the second model, the results obtained that permanent differences affect the persistence of earnings. However, for temporary differences does not affect the persistence of earnings. From the results of the independent sample t test showed that in the first model the percentage of the influence of the independent variable on the dependent variable was 83.4%. Whereas in the second model, the percentage effect of variables on the dependent variable is 12.1%.

Keywords : Company characteristics, audit quality, tax planning, book tax differences, profit persistence

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 219 (0055)
10 07. 219 (0055)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
10 07. 219 (0055)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiv, 168 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
10 07. 219 (0055)
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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