BOOK TAX DIFFERENCES DAN PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR

Abstract: Book Tax Differences and Persistency of Profit in Manufacturing Company. This study aims to examine Book Tax Differences and earnings persistence on manufacturing companies listed on the Indonesia Stock Exchange during the year 2012-2014. The method used in this research is multiple regression. The results shows that the greater the amount of assets owned, the company tends to avoid taxes. It is very important to set the tax planning strategy. The increase in sales does not all increase net income, but depends on the operational expenses and the tax policies undertaken by the management company