Book tax difference dan faktor-faktor yang mempengaruhinya - Dwi Fionasari; Rama Gita Suci; Syahdan Setiawan (Universitas Islam Negeri Sultan Syarif Kasim Riau, 2020)
AbstractIn this study discussing the topic of interest currently in the field of tax accounting is about book tax difference. With the aim of knowing the influence between earning management, liquidity, and tax management on book tax difference. The study predicts that companies with high earning management, high liquidity, and high tax management will have a high tax difference as well. The total population in this study was 406 service companies and samples that will be used as many as 165 service companies listed on the indonesia stock exchange (IDX) period 2017-2019. Data analysis using SPSS 20 and Structural Equation Modeling - Partial Least Square (SEM-PLS) using Warppls 6.0 software. The results of this study found that earning management had a negative and significant effect on book tax difference, liquidity had no effect on book tax differrence, and tax management had a positive and significant effect on book tax difference.Keywords: book tax difference, service company, earning management, liquidity, tax management. AbstrakDalam penelitian ini membahas topik menarik perhatian saat ini di bidang akuntansi perpajakan ialah mengenai book tax difference. Dengan tujuan menguji pengaruh antara earning management, likuiditas, dan tax management terhadap book tax difference. Penelitian ini memprediksi bahwa perusahaan yang memiliki earning management yang tinggi, likuiditas yang tinggi, dan tax management yang tinggi akan memiliki book tax difference yang tinggi pula. Jumlah populasi dalam penelitian ini sebanyak 406 perusahaan jasa dengan sampel yang akan digunakan sebanyak 165 perusahaan jasa yang terdaftar di bursa efek indonesia(BEI) periode 2017-2019. Adapun analisis data menggunakan SPSS 20 dan Structural Equation Modeling - Partial Least Square (SEM-PLS) menggunakan software Warppls 6.0. Hasil dari penelitian ini menemukan bahwa earning management berpengaruh negatif dan signifikan terhadap book tax difference, likuiditas tidak berpengaruh terhadap book tax differrence, dan tax management berpengaruh positif dan signifikan terhadap book tax difference.Kata kunci: book tax difference, perusahaan jasa, earning management, likuiditas , tax management.