PENGARUH BOOK TAX GAP TERHADAP PERSISTENSI LABA
Abstract
The aim of
this study is to examine the factors affecting book tax gap and analyze the effects
of book tax gap for the persistence of earnings using a panel data set of
manufacturing company in Indonesia over the period 2001-2007. The key result
suggests that, only tax loss utilization and the firm size significantly affect
the book tax gap In Indonesia. The result for the persistence of earnings shows
that both temporary and permanent book tax gap significantly affect the
persistence of earnings. The result also shows there are other factors that
affect the persistence of earnings like operating cash flows and accruals.
Keywords: book
tax gap, persistence of earnings, panel data, Indonesia
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