Influence of Book Tax Gap towards Earnings Persistence in the Manufacturing Sector

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Influence of Book Tax Gap towards Earnings Persistence in the Manufacturing Sector

Rahardja, Liana - Personal Name; Wijaya, Yurike - Personal Name;

The aims of this research is to analyze the factors which are affecting book tax gap towards earnings persistence using panel data of manufacturing companies in Indonesia for the year 2010- 2013. Earnings persistence is a earnings which could reflect sustainable earnings in the future. Book tax gap is the difference in earnings due to the difference of recognition and measurement between Financial Accounting Standards and tax regulations. the results shows that permanent differences, return on asset, operating cash flow and size have effect towards earnings persistence. Book tax gap permanent has significant effect towards earnings persistence. Meanwhile, Operating cash flow is other effect that has significant effect towards earnings persistence.

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B01735 (Rack Thesis) Available

Detail Information

Series Title: -
Call Number: 1735
Publisher: : Swiss German University., 2014
Collation: -
Language: English
ISBN/ISSN: -
Classification: NONE
Content Type: -
Media Type: -
Carrier Type: -
Edition: -
Subject(s): Acctg
Book tax gap
Earnings persistence
Permanent
Temporary
Specific Detail Info: -
Statement of Responsibility: -

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