Wijaya, Yurike and Rahardja, Liana (2014) Influence of Book Tax Gap Towards Earnings Persistence in The Manufacturing Sector. Bachelor thesis, Swiss German University.
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Abstract
The aims of this research is to analyze the factors which are affecting book tax gap towards earnings persistence using panel data of manufacturing companies in Indonesia for the year 2010 – 2013. Earnings persistence is a earnings which could reflect sustainable earnings in the future. Book tax gap is the difference in earnings due to the difference of recognition and measurement between Financial Accounting Standards and tax regulations. The results shows that permanent differences, return on asset, operating cash flow and size have effect towards earnings persistence. Book tax gap permanent has significant effect towards earnings persistence. Meanwhile, Operating cash flow is other effect that has significant effect towards earnings persistence.
| Item Type: | Thesis (Bachelor) |
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| Uncontrolled Keywords: | Book Tax Gap, Earnings Persistence, Permanent, Temporary |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD9720 Manufacturing industries H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance H Social Sciences > HJ Public Finance > HJ2240 Revenue. Taxation. Internal revenue |
| Divisions: | Faculty of Business Administration and Communication > Department of Accounting |
| Depositing User: | Faisal Ifzaldi |
| Date Deposited: | 28 Jun 2021 16:41 |
| Last Modified: | 28 Jun 2021 16:41 |
| URI: | http://repository.sgu.ac.id/id/eprint/2019 |
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