ACCOUNTING & FINANCE CORNER
Monday September 28th 2020

Pengaruh Karakteristik Perusahaan Terhadap Book Tax Differences (BTD) pada Perusahaan listed di Indonesia

Amy Fontanella

Politeknik Negeri Padang

Dwi Martani

Universitas Indonesia

Abstract

This paperinvestigates the association between firm level characteristics (i.e size, profitability, earnings quality, liquidity, leverage) and Book Tax Difference (BTD). We predict that larger, higher profitability, lower earnings quality, higher leverage and lower liquidity firms will have larger BTD. Based on 424 firm-years publicly-listed Indonesianfirmsover the 2009-2011, we find that largerand higher profitability firms will have a larger BTD. This finding is consistent with political power of large corporations. Moreover, we find that Firms with low earnings quality will have a large BTD, consistent with the idea that taxable income contains information about earnings quality and earnings management incentives. However, we find no association between leverage and liquidity irrespective of variability of BTD. This finding contributes to the literature by providing empirical evidence on the association between firm level characteristics and variability of Book Tax Differences. This finding can assist tax authorities in conducting tax audits through providing empirical evidence about firm level characteristics which tends to have large BTD.

Keywords: Book tax difference, firm-level characteristics, size, profitability, earnings quality, liquidity and leverage.

Dipresentasikan pada Simposium Nasional Akuntansi (SNA) XVII “Peranan Akuntan dalam Mewujudkan Pembangunan Berkelanjutan Melalui Pelaporan Terintegrasi”, Nusa Tenggara Barat, 24 – 27 September 2014, penyelenggara: Fakultas Ekonomi Universitas Mataram dan IAI-KAPd. Pengaruh Karakteristik Perusahaan…

 

Latest Topics

Kelas Perpajakan 2

Berikut ini adalah materi dan beberapa contoh soal-soal untuk kelas Perpajakan 2 semester gasal 2021/2021. Silakan jika [Read More]

Kelas Akuntansi Sektor Publik sem gasal 2020/2021

Berikut materi matakuliah ASP di semester gasal 2020/2021. Beberapa materi ppt, referensi, contoh soal akan tersedia [Read More]

Renungan…..

Sudah lebih dari lima bulan, tidak lagi menginjakan kaki dan kampus atau juga di tempat kerja. Pada awal pandemi, [Read More]

Kurikulum Merdeka Belajar dan Kampus Merdeka

Kemendikbud telah mencanangkan konsep kurikulum merdeka belajar yang memberikan kebebasan kepada mahasiswa untuk [Read More]

Standar Akuntansi Keuangan

Berikut ini ringkasan materi Standar Akuntansi Keuangan yang berlaku di Indonesia dan beberapa contoh soal terkait [Read More]

Popular Topics

Dokumen Publikasi puisi

Pages

Insider

Archives