PENGARUH BOOK TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFDAR DI BEI TAHUN 2009-2011)

Abstract

Each companyhas alwaystried toprovidegood informationin the achievement ofthe performance, one of whichgeneratedearningsgrowthof companies featuredin their financial statements. Earningsgrowthis very important inassessingthe performance ofthe company, andreflects thecompany'sdecision-makingin the future. However, there aretwoversions ofthefinancial statementsisaccounting profitandtaxable profitcalledtheBookTaxDifferences. BookTaxDifferencesdue toTemporary DifferencesandPermanentDifferencesin the financial statements. This research has a goal to test the influence of Book Tax Differences to the earnings growth. The sample that have been used are 42 manufacture companies that have been choosen by using porposive sampling method. In this research, the researches used secondary data in 2009-2011.The data is from financial statements that are published through annual report company, which the company is listed in Indonesian Stock Exchange. The testing of hypothesis is done by using quantitatif method which is multiple regression analysis. The researchers processes the data by using SPSS program.

Based on the result of first regression model hypothesis, researchers find that temporary differences and permanent differences from Book tax Differences doesn’t have significant influence to the earning growth of manufacture companies listed in Indonesian Stock Exchange.

Keyword        Book Tax Differences, Temporary Differences, Permanent Differences, Earnings Growth