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Developing of prototype now are became easier with the existence  of 3 d printer, now is common known as rapid prototyping method. There are many different method on 3d printing depend on material used for printing. The wide range of material that can be print using 3d printer such as metal to plastic even ceramic. The rapid prototyping using 3d printer have various advantage compare to traditional prototyping. The development of 3d printing makes it not only for prototyping but can be a small batch manufacture, where economic scale of production cannot be reach with traditional production. The fast development of computer and internet technology have big impact on the 3d printer development, before the development of reprap 3d printing was only knew by industrialist and manufacturer. After reprap born, 3d printer is became more common to personal user. People can have their 3d printer at home. People can design their own product using CAD software and send it to 3d printer, or send it via internet to print by 3d printing company. Even there ara lot of advantages of 3D printer development , there is some disadvantages of 3d printer, especially on regulation.          

the purpose of this research is to know debt to assets ratio (roa) and debt to equity ratio (der) to return on assets (roa). data analysis technique used is the classic assumption test, multiple linear regression, coefficient of determination, f test and t test. objects in the metal sub sector sector and the like which are listed on the indonesia stock exchange in 2016-2018. the results of the study can be concluded as follows: 1. the results of multiple linear regression analysis test results obtained dar has a positive effect and der  has a negative effect on roa. 2. determination results of 19%, this means that the dar and der can affect the roa of 19% 3. hypothesis tests, for the f test results obtained dar and der have a significant effect on roa, and t test that the dar has a positive and insignificant effect on roa, and and the der has a negative effect and no significant roa.  Keyword: DAR, DER, ROA

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.