PENGARUH PAJAK TANGGUHAN DAN TAX TO BOOK RATIO TERHADAP PROFITABILITAS DAN PERSISTENSI LABA
Total View This Week0
Total View This Week0
Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
MIRANIDIA, POPPY HILDA
Subject
336.2 - TAXES & TAXATION
Datestamp
2017-07-06 01:28:51
Abstract :
This study aims to analyze the influence of deferred tax and tax to book ratio on profitability and earning persistence. Variables that used in this research are deferred tax and tax to book ratio, the Return on Asset (ROA) is used as a proxy of profitability. This study is based on differences in preparation of commercial financial statements and fiscal financial statements. The population in this research are manufacture company listed on the Indonesia Stock Exchange (IDX) during the 2011-2013, of the 486 companies listed, only 76 companies (profitability) and 69 (earning persistence) that meet the criteria of the study sample has been determined. Tests using the classical assumption test for normality, heteroscedasticity, multicollinearity, and autocorrelation. Regression analysis is used multiple linear regression analysis. Testing of hypotheses using multiple linear regression analysis with SPSS 21.0. The results of the study prove that the deferred tax hasn?t significant effect on profitability and the tax to book ratio hasn?t significant effect on earning persistence, while the tax to book ratio has significant effect on profitability and the deferred tax has significant effect on earning persistence. Key Words : deferred tax, tax to book ratio, profitability ,earning persistence
This study aims to analyze the influence of deferred tax and tax to book ratio on profitability and earning persistence. Variables that used in this research are deferred tax and tax to book ratio, the Return on Asset (ROA) is used as a proxy of profitability. This study is based on differences in preparation of commercial financial statements and fiscal financial statements. The population in this research are manufacture company listed on the Indonesia Stock Exchange (IDX) during the 2011-2013, of the 486 companies listed, only 76 companies (profitability) and 69 (earning persistence) that meet the criteria of the study sample has been determined. Tests using the classical assumption test for normality, heteroscedasticity, multicollinearity, and autocorrelation. Regression analysis is used multiple linear regression analysis. Testing of hypotheses using multiple linear regression analysis with SPSS 21.0. The results of the study prove that the deferred tax hasn?t significant effect on profitability and the tax to book ratio hasn?t significant effect on earning persistence, while the tax to book ratio has significant effect on profitability and the deferred tax has significant effect on earning persistence. Key Words : deferred tax, tax to book ratio, profitability ,earning persistence
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
