Abstract

This study aims to examine the effect of Book Tax Differences and Operating Cash Flow on profit growth. The population in this research are manufacturing companies listed on the Indonesian stock exchange from 2014 to 2018. Sampling was done by the purposive sampling method. Based on the purposive sampling method, the samples obtained were 113 companies. The analytical method used to test the effect of the independent variable on the dependent variable is descriptive statistics and panel data regression analysis. The results of this study indicate that permanent differences have a negative effect on profit growth while temporary differences and operating cash flows have no effect on profit growth.

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