Pengaruh Book-Tax Differences Terhadap Pertumbuhan Laba (Studi empiris pada Perusahaan Manufaktur yang terdaftar di BEI)
Abstract
This research aimed to verify and provide empirical evidences about: the effect of book tax differences toearnings growth of companies in Indonesia Stock Exchange from 2009-2011. The variables tested in this study were temporary differences and permanent differences which are proxy of book tax differences. The population of this research was 99 companies in Indonesia Stock Exchange (BEI) since 2009-2011. Sample selection of this research use purposive sampling method. Type of data used was secondary data, that collected by documentation. Statistical tool used was multiple linear regressiont. The result of this research concluded that the book tax differences that proxy with temporary differences and permanent differences do not significantly affect earning growt. Suggestions in this research include develop this research by adding and changing other variables from the fundamental factors which affect to earnings growt.
Keywords: earnings growth, temporary differences, permanent differences
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