JIMEKA
Vol 2, No 4 (2017): November 2017

PENGARUH PROFITABILITAS, TINGKAT HUTANG, DAN UKURAN PERUSAHAAN TERHADAP BOOK TAX GAP PADA PERUSAHAAN SUB-SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2012-2015

Riansa, Ikhsan (Unknown)
Rahmawaty, Rahmawaty (Unknown)

Article Info

Publish Date
27 Dec 2017

Abstract

This study aims to examine the influence of probitability, leverage, and firm size to book tax gap. The samples of this research are the Sub-Sektor Property and Real Estate firms listed in BEI (Bursa Efek Indoensia) in 2012-2015. The Samplesare collected using purposive sampling method and resulted 32 companies become the finalsamples. Data was analised by using the multiple regression analysis. The results of this research show that (1) profitability, leverage, and firm size simultaneously influence for book tax gap, (2) profitability has positive influence and significantonbook tax gap, (3) leveragenegatively influence and significantonbook tax gap, and (4) firm size positively influence and significant on book tax gap.

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Journal Info
JIMEKA
Website

Abbrev

EKA

Publisher

Universitas Syiah Kuala

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Subjek area penelitian yang masuk kedalam ruang lingkup dan cakupan Jurnal Ilmiah Mahasiswa Ekonomi Akuntani (JIMEKA) adalah sebagai berikut: Islamic accounting Public sector accounting Auditing Capital market Accounting information system International accounting Accounting theory Financial ...