PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL TERHADAP PERUBAHAN LABA

Abstract

The purpose of this research is to test the influence of Book Tax Differences which are the permanent / fixed
differences and the temporary / time differences to the profit changes on the mining companies which are
listed in Indonesia Stock Exchange in 2010-2014 periods. The hypotheses in this research i.e. (1) the
permanent differences have influence to the changes of accounting profit on the next periods. (2) The
temporary differences have influence to the changes of accounting profit on the next periods.The samples
are 21 mining companies which are listed in Indonesia Stock Exchange (IDX) and these mining companies
have been selected by using purposive sampling from 2010 to 2014. From this data, 84 observations have
been obtained as the research samples. The financial statement data has been obtained from Indonesia Stock
Exchange STIESIA and www.idx.co.id. The quantitative method which has been carried out by using the
multiple linear regressions as the analysis technique is applied as the research method.The result of the
research shows that: (1) the permanent differences have negative influence to the changes of accounting
profit on the next periods. The permanent differences have negative influence since the items which exist in
the variables are re-added to the fiscal reconciliation. It has shown that the permanent / fixed differences
are the shaping component of book tax differences which influence the profit changes one period to the
future. (2) The temporary differences have positive influence to the accounting profit on the next period. This
variable has positive influence because of the existence of the benefit of the deferred tax. It shows that the
temporary / time differences which are the shaping component of book tax differences has influence to the
profit changes on the next period.
Keywords: Book Tax Differences, Permanent Differences, Temporary Differences, Profit Changes