PENGARUH TEMPORARY AND PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCES SEBAGAI MODERASI

Fadhila ; Zati Rizka ; Hardiningsih ; Pancawati
Jurnal Ilmu Manajemen dan Akuntansi Terapan 📅 2020 Vol 10, No 2 🔗 DOI: 10.36694/jimat.v10i2.211
Abstract
Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation.
This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.
Keywords
Temporary difference; Permanent difference; Small and large book tax differences; Profit gowth
How to Cite

Fadhila, et al. (2020). PENGARUH TEMPORARY AND PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCES SEBAGAI MODERASI. Jurnal Ilmu Manajemen dan Akuntansi Terapan, 10(2). https://doi.org/10.36694/jimat.v10i2.211

Fadhila, Zati Rizka; Hardiningsih, Pancawati, "PENGARUH TEMPORARY AND PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCES SEBAGAI MODERASI," Jurnal Ilmu Manajemen dan Akuntansi Terapan, vol. 10, no. 2, 2020.

Fadhila, Zati Rizka; Hardiningsih, Pancawati. "PENGARUH TEMPORARY AND PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCES SEBAGAI MODERASI." Jurnal Ilmu Manajemen dan Akuntansi Terapan, vol. 10, no. 2, 2020.

Fadhila, Zati Rizka; Hardiningsih, Pancawati. "PENGARUH TEMPORARY AND PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCES SEBAGAI MODERASI." Jurnal Ilmu Manajemen dan Akuntansi Terapan 10, no. 2 (2020).

Fadhila, et al. (2020) 'PENGARUH TEMPORARY AND PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCES SEBAGAI MODERASI', Jurnal Ilmu Manajemen dan Akuntansi Terapan, 10(2). doi: 10.36694/jimat.v10i2.211.

Fadhila, Zati Rizka; Hardiningsih, Pancawati. PENGARUH TEMPORARY AND PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCES SEBAGAI MODERASI. Jurnal Ilmu Manajemen dan Akuntansi Terapan. 2020;10(2).

Artikel Terkait

Pengaruh Work Overload, Stres Kerja dan Motivasi Kerja terhadap Turnover Intention: Studi pada Karyawan bagian Operator Produksi Sewing computer PT Hwaseung Indonesia

Fitrya Wulandari; Kiswoyo Kiswoyo; Mutmainah Mutmainah

Pengaruh Profitabilitas Pertumbuhan Perusahaan dan Struktur Aset Terhadap Kebijakan Hutang pada Perusahaan Sektor Consumer Cyclical di BEI

Rut Elpina BR Nababan; Astohar Astohar

Work Discipline Implementation Strategy to Improve the Productivity of Daily Contract Employees in the Traffic Division of the Semarang City Transportation Agency

Ady Hermawan; Adhitya Yoga Prasetya

The Impact of Sustainable Business Models on Social and Environmental Value Creation: A Cross-Industry Analysis

Ahmad Rofiq; Primadhani Dyah Larasati Suyatno; Maulana Ihsan Yusufi Suyatno

Pengaruh Kepribadian Proaktif Terhadap Kinerja Guru Yang Dimediasi Organizational Citizenship Behavior Pada Guru Di SMA Montessori

Latifa Kamilatunnisa; Adhitya Yoga Prasetya

Implementasi Big Data Analytics Dalam Meminimalisir Fraud

Herlinia, Sella; Lidyah, Rika
Tren Sitasi Jurnal