PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA PADA PERUSAHAAN YANG TERDAFTAR SEBAGAI ANGGOTA LQ45 DI BURSA EFEK INDONESIA

Abstract

This study aims to provide empirical evidence whether the variable Difference Permanent, Temporary Differences, Large Positive Book-Tax Differences, Large Negative Book-Tax Differences and Return On Equity (ROE) Influential Against Persistence Profit In Company Listed As Members of LQ45 Indonesia Stock Exchange (BEI). The sample used in this study were 14 companies registered as members LQ45 in the Indonesia Stock Exchange which displays audited financial statements during the period 2010-2014. The results showed that permanent differences not significantly affect earnings persistence, the temporary difference does not significantly affect earnings persistence. Variable positive large book tax differences and large negative book tax differences also do not have a significant effect, while the return on equity (ROE) significantly affect the earnings persistence. It can be concluded that the persistence of earnings would be lower if there is a large temporary differences and the persistence of earnings will increase if there is a large permanent difference. In addition the company with a large positive book tax differences and large negative book tax differences can not retain earnings compared with companies that have a small book tax differences.