Pengaruh Book Tax Differences Terhadap Pertumbuhan Laba (Studi Empiris pada Perusahaan Properti, Real Estate dan Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia
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Institusion

Universitas Katolik Musi Charitas

Author

Septiana, Diana

Subject

HB Economic Theory 

Datestamp

2021-08-14 02:25:42 

Abstract :
This research aims to determine the influence of book tax differences on profit growth in property, real estate and construction companies listed on the Indonesia Stock Exchange with the research periods 2017 ? 2019. The data used are secondary data. The population in this study are property, real estate and construction companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method and obtained from 16 companies with a total of 48 samples. Hypothesis testing is done by multiple regression analysis. The results of this study show that permanent differences have a significant positive effect on profit growth and temporary differences have no significant effect on profit growth. Keywords : Permanent Differences, Temporary Differences, Profit Growth, Book Tax Differences 

File :
EA-2021-1721059-cover.pdf
EA-2021-1721059-abstract.pdf
EA-2021-1721059-complete.pdf
EA-2021-1721059-summary_id.pdf
EA-2021-1721059-tableofcontent.pdf
EA-2021-1721059-chapter1.pdf
EA-2021-1721059-chapter2.pdf
EA-2021-1721059-chapter3.pdf
EA-2021-1721059-chapter4.pdf
EA-2021-1721059-conclusion.pdf
EA-2021-1721059-reference.pdf
EA-2021-1721059-attachment.pdf