Book tax difference dan faktor-faktor yang mempengaruhinya

Abstract

In 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.