Pengaruh Ukuran Perusahaan,Profitabilitas,Kualitas Laba,Leverage dan Likuiditas Terhadap Book Tax differences
DOI:
https://doi.org/10.22441/profita.2020.v13i3.008Keywords:
ukuran perusahaan, profitabilitas, kualitas laba, leverage, likuiditas, book-tax differencesAbstract
Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh ukuran perusahaan, profitabilitas, kualitas laba, leverage, dan likuiditas terhadap book-tax differences. Istilah book tax differences merupakan perbedaan antara laba akuntansi menurut Standar Akuntansi Keuangan (SAK) dengan laba akuntansi berdasarkan ketentuan perpajakan. Adapun faktor-faktor yang mempengaruhi perbedaan tersebut mencakup ukuran perusahaan, profitabilitas, kualitas laba, leverage, dan likuiditas. Dalam melakukan penelitian, peneliti menggunakan perusahaan manufaktur dengan laporan keuangan non-konsolidasi sebagai sampel. Perusahan-perusahaan tersebut juga terdaftar di Bursa Efek Indonesia pada tahun 2016-2018. Terkait prosedur pemilihan sampel, penelitian ini menggunakan purposive sampling. Kemudian, pendekatan regresi berganda akan digunakan untuk modelling dengan bantuan SPSS sebagai perangkat lunak untuk mengolah data yang tersedia. Pada akhirnya, hasil penelitian menunjukkan bahwa profitabilitas adalah faktor yang paling mempengaruhi book-tax differences secara signifikan.
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