Earnings Persistence: The Effect of Book Tax Differences, Tax Retention Rate, and Deferred Tax Expense
| Autor: | Muhammad Fuad, Jessica Natalia Jaori, Prima Apriwenni, Sylvia Sari Rosalina, Erna Sari |
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| Jazyk: | English<br />Indonesian |
| Rok vydání: | 2023 |
| Předmět: | |
| Zdroj: | JPPI (Jurnal Penelitian Pendidikan Indonesia), Vol 9, Iss 2 (2023) |
| Druh dokumentu: | article |
| ISSN: | 2477-8524 2502-8103 |
| DOI: | 10.29210/020232445 |
| Popis: | The prediction of the future sustainability of profits can be shown by persistent profits, namely profits that tend not to fluctuate. The importance of earnings persistence, is because investors will be increasingly able to predict future profits if the persistence of a company's profits increases..The purpose of this research is to determine the effect of Book Tax Differences, Tax Retention~Rate, and Deferred Tax Expense on Earnings Persistence of manufacturing companies listed on the Indonesia Stock Exchange from 2017-2019. This study employs quantitative methods. The research sample consisted of 45 observational data from 15 manufacturing companies collected during research periode using purposive sampling. Secondary data was collected through observation using audited financial reports from manufacturing companies that were published on the IDX website. (www.idx.co.id). The data analysis technique used panel data regression analysis. The result of this study indicated that: the effect of book tax differences on earnings persistence cannot be concluded; there is no sufficient evidence that tax retention rate has a negative effect on earnings persistence, and there is sufficient evidence that deferred tax expense has a negative effect on earnings persistence. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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