Pengaruh Book-Tax Differences Dan Tingkat Hutang Terhadap Persistensi Laba (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia 2010-2012)

This research is aims to examine and find out the empirical of the difference between accounting profit with taxable profit (book-tax differences) and the level of debt on earnings persistence. Sample used in this research are banking companies listed in Indonesian Stock Exchange from 2010 until 2012. Total samples are 26 companies with non- probability sampling method collected using purposive sampling. The method of data analysis is multiple linear regression. Besides, this research is also using simple linear regression to looking for the earnings persistence on this data. The process is using SPSS17.0 software for test. Based on the analysist it was found that the greater the differnce between accounting income with taxable profit (large negative book-tax differences ) showed earnings persistence not low, while the greater difference between accouting income with taxable profit (large positive book-tax differences) showed earnings persistence is also not low. Companies with large negative book-tax differences not shown to have lower persistence than firms with small book-tax differences, while companies with proven large positive book-tax differences have lower earnings persistence than firms with small book-tax differnces. The level of debt is not significant effect on earnings persistence

PENGARUH MANAJEMEN LABA, LEVERAGE DAN PROFITABILITAS TERHADAP BOOK TAX DIFFERENCES (BTD) PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII)

ABSTRAK Penelitian ini didesain untuk menguji pengaruh manajemen laba, leverage,dan profitabilitas terhadap book tax differences pada perusahaan syariah diIndonesia. Sampel pada penelitian ini adalah perusahaan perusahaan yangkonsisten terdaftar di JII (Jakarta Islamic Index) tahun 2012-2015. Sampeldikumpulkan berdasarkan metode purposive sampling. Data yang digunakanadalah laporan keuangan teraudit perusahaan sampel dan dianalisis menggunakananalisis regresi berganda. Hasil penelitian ini menunjukkan bahwa earnings management, leverage,dan profitabilitas secara simultan berpengaruh terhadap book tax differences.Secara parsial, earnings management dan profitabilitas memiliki pengaruhterhadap book tax differences, sedangkan leverage tidak memiliki pengaruhterhadap book tax differences. Kata kunci: Manajemen Laba, Leverage, Profitabilitas, Book Tax Difference

PENGARUH BOOK TAX DIFFERENCES TERHADAP KUALITAS LABA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014)

The purpose of this research is to examine empirically the influance of book tax differences to earning quality. Book tax differences as independent variables divided to three group: Large Negative Book Tax Differences, Large Positive Book Tax Differences, and Small Book Tax Differences. This research employ the discretionary loan loss provisions and earning persistence as a proxies for earning quality. Population in this research are banking industry in Indonesia Stock Exchange in the period of 2010-2015. The sampel are 25 companies used purposive sampling method to select the sample. Regresion multiple with program SPSS 22 are used for testing hypotheses. The result indicted that book tax differences in banking industry have no effect to earning quality and there is no difference for earning persistensi and discretionary loan loss provision base on magnitude of book tax differences

Analisis Perbedaan Penghindaran Pajak (Tax Avoidance) pada Perusahaan yang Dikenai Pajak Penghasilan Final dan Perusahaan yang Dikenai Pajak Penghasilan Tidak Final

Tax avoidance is an effort by taxpayer to reduce tax expense by not violating the tax laws or other rules in force. However, in fact tax avoidance is something that is not wanted by the government so the government created the rules to prevent it. This study aims to analyze the difference of tax avoidance on companies that deducted final tax and companies that deducted non final tax. Object of study is construction companies, real estate companies, non-construction companies, and non-real estate companies that listed on the Indonesia Stock Exchange period 2009-2013. Determination of the sample is done by using purposive sampling method based on secondary data from financial reports that are available in the Indonesia Stock Exchange Website. The method of analysis used independent sample t-test. The results of this study showed that the companies deducted non final tax tend to do tax avoidance rather than companies that deducted final tax measured by effective tax rate, cash effective tax rate and book tax difference. But, measured by tax planning showed that the companies deducted final tax tend to do tax avoidance rather than companies that deducted non final tax.Keywords: tax avoidance, final tax, non final tax, effective tax rate, cash effective tax rate,book tax difference, and tax planning

KARAKTERISTIK PERUSAHAAN, MANAJEMEN PAJAK (EFFECTIVE TAX RATE), DAN PENGARUHNYA TERHADAP BOOK-TAX DIFFERENCES PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI

ABSTRACT Sekar Mustika Ayundasari. Company Characteristics, Tax Planning (Effective Tax Rate), and The Influces toward Book-tax Differences in Manufacturing Companies Listed in IDX. Fakultas Ekonomi Universitas Negeri Jakarta. 2016 The purpose of thir research is to know the influence of earnings quality, the size of companies, profitability levels, tax planning (effective tax rate) toward book-tax differences in manufacturing companies listed in IDX (Indonesia Stock Exchange) In this reseacrh, earnings quality as X 1 measured by operating cash flow per operating income plus depreciation, the size of companies as X 2 measured by natural logarithm total assets, profitability levels as X 3 measured by pre tax income per total assets, tax planning as X 4 in this research is tax aggressiveness measured by effective tax rate, income tax paid per pre-tax income, and book-tax differences as Y measured by pre tax income minus tax income per total assets. This research used secondary data yang obtained from IDX (Indonesia Stock Exchange) from 2012 to 2014. The technique used for sampling by certain criterias and obtained the total company of 41 firms with 123 total sampel during 3 years. The method used in this research is multiple linier regressions. From the analysis t test showed that earnings quality has unsignificant negative toward booktax differences,size of companies has positive influence and significant toward book-tax difference, profitability levels has positive influence and significat toward book-tax differences, dan effective tax rate has unsignificant negative toward book-tax differences. Analysis F test showed earnings quality, the size of companies, profitability levels, effective tax rate simultaneously has significant effect toward book-tax differences. Keyword : Book-Tax Differences, Earnings Quality, Size of Companies, Profitability Levels Effective Tax Rat

What if IAS/IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective.

In particular in Germany and Austria, but also in other countries, extensive theoretical and analytical research has been published on the potential tax effects in case IAS/IFRS were used as the basis for corporate taxation. Very few quantitative papers exist. This motivated us to conduct a study that quantifies the actual effects of a potential decisiveness of IAS/IFRS for the national tax base - without further questioning the usefulness of an IAS/IFRS relevance. Our paper extends existing research substantially. The research question of our paper deals with the measurement of differences in discounted tax burden in different scenarios, by simulation. Our sample comprises original data of 61 Austrian companies. The median of the difference between book values of IAS/IFRS single accounts and tax accounts for specific balance sheet items is determined. We then apply the result on the items of a typical corporate account derived from an Austrian database. As a result, depending on the term of items, we can calculate the discounted tax effects for different scenarios. It must be underlined that such highly confidential and detailed tax data is usually not available to researchers. The main preliminary finding of our empirical survey is that only in few cases we find essential differences between IAS/IFRS and tax accounts. Our evidence suggests that no dramatic change in the tax base has to be expected. Our study provides not only new empirical evidence but also a basis for further research on a possible common consolidated corporate tax base from an academic perspective. (author's abstract)Series: Working Papers / Institut für Revisions-, Treuhand- und Rechnungswese

Book-Tax Gap. An Income Horse Race

This paper presents some stylised facts about the book-tax gap, i.e. the difference between book and taxable income, of Italian corporations. This divergence is a reflection of the usage of any tax shields and any applicable credits and rebates which, in turn, implies that the concept of taxable income is elusive. Moreover overlapping fiscal policies make harder, on the one hand, firms’ tax planning and, on the other hand, policymakers’ control on the effectiveness of their manoeuvres. As for the fiscal year 2000, evidence based on data drawn from the Diecofis database shows that, as expected (why pay more?), in Italy there is a widespread and active industry set up to enable taxpayers to identify and take advantage of particular tax effects. In that year 55,201 (16% of the) firms were able to report positive book profits and to indicate non positive taxable incomes. A less expected outcome shows that the “income race” may finish in a quite different way. More than half (57%) of the uneconomic companies, ends up with positive taxable incomes (83,449 in absolute terms). A disaggregated analysis highlights that this latter share is much more lower among southern corporations and large enterprises, especially in the construction and in the hotel/restaurant services sectors. Finally, it results that industries whose firms more often declare negative taxable incomes tend to display significantly higher shares of irregular workers, as well.Corporate income tax, tax avoidance, accounting

PENGARUH BOOK-TAX DIFFERENCE, ARUS KAS AKRUAL, DAN TATA KELOLA PERUSAHAAN TERHADAP PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2010-2014

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh book-tax difference, arus kas akrual, dan tata kelola perusahaan terhadap persistensi laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2014. Jenis penelitian yang digunakan dalam studi ini adalah pengujian hipotesis, dengan menggunakan metode purposive sampling dan terdapat 120 sampel yang menjadi objek untuk diteliti.Jenis data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan tahunan per 31 Desember yang dipublikasikan oleh pusat referensi pasar modal yang terdapat di Bursa Efek Indonesia. Analisis yang digunakan adalah regresi linear berganda untuk menguji hipotesis.Hasil penelitian menunjukkan bahwa book-tax difference, arus kas akrual, komposisi dewan komisaris, kepemilikan manajerial, komite audit dan kepemilikan institusional secara bersama-sama berpengaruh terhadap persistensi laba, namun hubungannya secara parsial menunjukkan bahwa (1) book-tax difference tidak berpengaruh terhadap persistensi laba, (2) arus kas akrual berpengaruh terhadap persistensi laba, (3) komposisi dewan komisaris berpengaruh terhadap persistensi laba, (4) kepemilikan manajerial berpengaruh terhadap persistensi laba, (5) komite audit tidak berpengaruh terhadap persistensi laba, dan (6) kepemilikan institusional tidak berpengaruh terhadap persistensi laba.Kata Kunci: Book-Tax Differences, Arus Kas Akrual, Tata Kelola Perusahaan, Persistensi Lab

Pengaruh Book Tax Differences Dan Aliran Kas Operasi Terhadap Persistensi Laba

Earning persistence is a component of Earning quality. This research aims to determine the effect of book tax differences and operating cash flow toward earning persistence. Book tax differences variable is projected with permanent difference and temporary difference variable because of the differences between accounting and fiscal policy. The population in this study are food and beverage sub sector manufacturer companies listed on Indonesia stock exchange during 2010 to 2014. The sample selection technique used is purposive sampling and 15 companies that are included within five-years period in order to get 75 samples were observed. The method of data analysis used in this research is panel data regression using the software Eviews 8.0. The results showed that the Permanent Differences, Temporary Differences and Operating Cash Flow have simultaneously significant effect on earning persistence. While partially  Permanent Difference, Temporary Difference did not have any affect on  Earning Persistences and Operating Cash Flow significantly affects the Earning Persistence in a positive direction. Based on the results, beside using Earnings, investors and other parties can use operating cash flows as an alternative to evaluate the performance of the compan