Pengaruh Karakteristik Perusahaan Terhadap Book Tax Difference

Studi Empiris Pada Perusahaan Sektor Pertanian yang Terdaftar di Bursa Efek Indonesia periode 2016-2020

Penulis

  • Putri Gantine Lestari Fakultas Ekonomi dan Bisnis, Universitas Informatika dan Bisnis Indonesia

DOI:

https://doi.org/10.37278/eprofit.v4i1.501

Kata Kunci:

Book Tax Difference, Karakteristik Perusahaan, Profitabilitas, Ukuran Perusahaan, Leverage

Abstrak

Penelitian ini bertujuan mengetahui pengaruh antara karakteristik perusahaan (profitabilitas,ukuran perusahaan dan leverage) terhadap Book Tax Differences (BTD). Penelitian ini memprediksi bahwa perusahaan yang besar, memiliki profitabilitas tinggi, dan leverage yang tinggi akan mempengaruhi BTD. Sampel yang digunakan adalah perusahaan sektor Pertanian yang terdaftar di Bursa Efek Indonesia Periode 2016-2020. Metode pengumpulan data menggunakan metode purposive sampling dan data yang digunakan adalah data panel. Regresi yang dipakai adalah regresi ordinary least square (OLS) dengan fixed effect model. Berdasarkan hasil penelitian didapatkan bahwa Profitabilitas berpengaruh Positif terhadap Book Tax Difference, ukuran perusahaan berpengaruh negative terhadap Book Tax Difference dan Leverage berpengaruh Positif terhadap Book Tax Difference.

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Diterbitkan

2022-07-19

Cara Mengutip

Lestari, P. G. (2022). Pengaruh Karakteristik Perusahaan Terhadap Book Tax Difference: Studi Empiris Pada Perusahaan Sektor Pertanian yang Terdaftar di Bursa Efek Indonesia periode 2016-2020. Economics Professional in Action (E-Profit), 4(1), 78–83. https://doi.org/10.37278/eprofit.v4i1.501

Terbitan

Vol 4 No 1 (2022): Economic Professional in Action (E-PROFIT)

Bagian

Articles

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