PENGARUH BOOK-TAX GAP TERHADAP PERSISTENSI LABA

WIDYA, NURUL (2012) PENGARUH BOOK-TAX GAP TERHADAP PERSISTENSI LABA. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The aim of this study is to examine the factors affecting book tax gap and analyze the effects of book tax gap for the persistence of earnings using a multiple regression linear berganda set of manufacturing company in Indonesia over the period 2009-2011. Data collected by purposive sampling method, The sample used was 6- companies each year. This research was using of hipotesis . The result for the persistence of earnings shows that both temporary an permanent book tax gap aren’t significantly affect the persistence of earnings. Key words : book tax gap, persistence of earnings, Indonesia

Item Type: Thesis (S1)
Call Number CD: FE/AK 12 367
Call Number: SE/32/12/367
NIM/NIDN Creators: 43208110119
Uncontrolled Keywords: book tax gap, persistence of earnings, Indonesia
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 16 Oct 2012 09:56
Last Modified: 04 Nov 2025 02:39
URI: http://repository.mercubuana.ac.id/id/eprint/21621

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