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All Journal E-Jurnal Akuntansi Universitas Udayana Indonesian Journal of Economics and Bussiness Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL EKONOMI DAN BISNIS AIRLANGGA JEA17: Jurnal Ekonomi Akuntansi AKRUAL: Jurnal Akuntansi AKTSAR: Jurnal Akuntansi Syariah Syariah: Jurnal Hukum dan Pemikiran Jurnal Akuntansi Journal of International Conference Proceedings Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM)
Heru Tjaraka
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : E-Jurnal Akuntansi Universitas Udayana

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Insentif Pajak Memoderasi Pengaruh Book-Tax Differences Terhadap Trading Volume Activity Rinda Septiani; Heru Tjaraka
E-Jurnal Akuntansi Vol 32 No 2 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i02.p03

Abstract

This study aims to obtain empirical evidence on whether book-tax differences (BTD) have a negative effect on trading volume activity (TVA) and whether tax incentives (INST) moderate this effect. The population is companies that are included in the Kompas 100 Index listed on the IDX during the period 2019 and 2020. The sample technique used is purposive sampling with research data of 93 observations. The analysis used in this research is multiple linear regression analysis and Moderated Regression Analysis (MRA). The results show that BTD has a negative effect on TVA. INST in this study does not moderate the effect of BTD on TVA, but INST acts as a predictor variable, meaning that tax incentives have a positive effect on TVA. Keywords : Book-Tax Differences; Trading Volume Activity; Tax Incentives.
Co-Authors Anisa, Elisa Husnul Bambang Tjahjadi Dewi Prastiwi Edrick. P. Putra Elisa Husnul Anisa Emiliya Rahma Wati Erina Sudaryati Hengky Veru Purbolakseto I Made Narsa Kirana, Ardilla Ayu Lidia Sari Christina Lilik Suroya Maria Immaculata Oletha Serafin Natalia Kartika Ratna Wardani Rinda Septiani Riza Perdana, Riza