Book Tax Differences dan Kualitas Data
This study aims to obtain emprical evidence about differences in accounting profit and taxable income (book tax differences)is proxied by permanent differences and temporary differences on earnings quality proxied by earnings response coefficients (ERC).The method used is descriptive analysis with m...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Brawijaya
2015-12-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/329/pdf |
| Summary: | This study aims to obtain emprical evidence about differences in accounting profit and taxable income (book tax differences)is proxied by permanent differences and temporary differences on earnings quality proxied by earnings response coefficients (ERC).The method used is descriptive analysis with multiple regression analysis. The population in this study are manufacturing companies listed in Indonesia Stock Exchange in 2010-2012. The results showed that the book tax differences has significantly affect on earnings quality, with contribution influence 17,2%. |
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| ISSN: | 2086-7603 2089-5879 |