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PENGARUH BOOK TAX TERHADAP PERTUMBUHAN LABA

Tax is the one of the country’s income resources which forceful. Besides, it becomes the biggest income in country’s receipt and budget. The difference between commercial financial statement with fiscal financial statement occurs as regulation., concept and policy are not similar in Financiaal Accountancy Standart Statement with the regulation number 36 year 2008. The regulation talks about tax income. While, this research aimed to examine the effect of permanent and temporary differences on the profits growth. Moreover, permanent differences occurred as there was differences of acknowledgement between taxes and accountary. Meanwhile, temporarely differences occurred as there was differences of time acknowledgment between taxes and accountancy either its income or cost.
The research was quatitative. Moreover, there were 65 samples from 13 companies of BUMN which collected with purposive sampling. Furthermore, the population was BUMN companies which were listed on Indonesia Stock Exchange 2013-2017. In addition, the data analysis technique used multiple regression and classical assumption test with SPSS 20.
The research result concluded the permanent differences had negative effect on the profits growth. On the other hand, the temporarily differences had positive effect on the profits growth

Ketersediaan
SA-19146A19/146 Dar pPerpustakaan Pusat - R. Koleksi Khusus Lt.2Tersedia namun tidak untuk dipinjamkan - Tandon/Tidak dipinjamkan
Informasi Detil
Judul Seri
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No. Panggil
A19/146 Dar p
Penerbit
Surabaya : STIESIA SURABAYA.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
A19/146
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subyek
Permanent Differences
Temporary differences
Profits Growth
Info Detil Spesifik
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Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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