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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Bisnis dan Manajemen Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Samudra Ekonomi dan Bisnis Referensi : Jurnal Ilmu Manajemen dan Akuntansi FINANCIAL : JURNAL AKUNTANSI Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Ilomata International Journal of Management International Journal of Trends in Accounting Research Jurnal Akuntansi Manado (JAIM) International Journal of Trends in Accounting Research Indonesian Journal of Banking and Financial Technology (FINTECH)
Welly, Yerisma
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Journal : Ilomata International Journal of Tax and Accounting

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Book-Tax Differences and Profit Growth: Evidence from Indonesia Qurrotal Qolbiyah; Muhammad Isa Alamsyahbana; Rachmad Chartady; Armansyah Armansyah; Yerisma Welly
Ilomata International Journal of Tax and Accounting Vol 4 No 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i2.708

Abstract

This study aims to examine the effect of permanent and temporary differences as well as book-tax differences on profit growth in property and real estate firms listed on the Indonesia Stock Exchange (IDX). Permanent differences refer to the differences between taxable income and accounting income that cannot be reversed in the future, while temporary differences are the differences that will reverse over time. The study focused on the sub-sector of property and real estate, which was selected because these companies are considered high-risk and often adopt strategies to legally minimize their tax burden in order to maximize profits.. Purposive sampling was used to select a sample of 12 property and real estate firms that consistently published audited financial statements in Indonesian Rupiah from 2018 to 2021 and did not undergo delisting from the IDX during that period. The results of the analysis reveal that profit growth is positively and significantly influenced by both permanent and temporary differences. However, there was no significant impact observed from book-tax differences. These findings may provide insights for policymakers and investors in the property and real estate sector.
Co-Authors Acai Sudirman Ana Fitriyatul Bilgies Andri Zainal Andy Wijaya Arfan Ikhsan ARFAN IKHSAN Armansyah Armansyah Arthur Simanjuntak, Arthur Chartady, Rachmad Christine Loist Debi Eka Putri Dewi Delima Hutagalung Duma Megaria Elisabeth Efendi, Efendi Elly Susanti Erbin Chandra Ernest Grace Esa Setiana Farah Soufika Thahirah Fry Melda Saragih Galih Supraja Khairul Azwar Khairunnisa Harahap Loist Abdi Putra Marto Silalahi Marto Silalahi Muhammad Isa Alamsyahbana Musa Fernando Silaen Nelly Ervina Novi Darmayanti Novi Darmayanti Noviani Noviani Pasca Dwi Putra Qurrotal Qolbiyah Septony B. Siahaan Sevira Lupita Anjani Sianipar, Martin Yehezkiel Sisca Sisca Situmeang, Chandra Supitriyani Supitriyani Syahrijal Hidayat Tengku Citra Nisa Farza Vivi Candra Yenny Wati Yusnaini Yusnaini Yusrizal