PENGARUH UKURAN PERUSAHAAN, MANAJEMEN LABA, MANAJEMEN PAJAK, DAN PENGAWASAN KOMITE AUDIT TERHADAP BOOK TAX DIFFERENCE

ARIANI, DESI (2020) PENGARUH UKURAN PERUSAHAAN, MANAJEMEN LABA, MANAJEMEN PAJAK, DAN PENGAWASAN KOMITE AUDIT TERHADAP BOOK TAX DIFFERENCE. S1 thesis, Universitas Negeri Jakarta.

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Abstract

DESI ARIANI. The Effect of Firm Size, Earning Management, Tax Management, and Audit Committee Oversight on Book Tax Differences. Faculty of Economics, State University of Jakarta, 2020. This study aims to determine the effect of firm size, earning management, tax management, and audit committee oversight on book tax differences. The population of this research is sharia company in Jakarta Islamic Index (JII) listed on the Indonesia Stock Exchange (IDX) period of 2014-2018. This study uses secondary data with documentation data collection techniques, which are in the form of financial and annual reports that contained on each company’s official website. The sampling technique used is the Purposive Sampling method and selected 15 company samples with a total observation of 75 samples. The method of data analysis uses descriptive statistics, Ordinary Least Square (OLS) regression, and multiple linear regression analysis. Then, data processed by using Statistical Package for Social Science (SPSS) 26. The result of this research showed that (1) Firm Size affects on book tax difference; (2) Earning Management doesn’t affects on book tax difference; (3) Tax Management affects on book tax difference; and (4) Audit Committee Oversight doesn’t affects on book tax difference. This research has some of limitations which are the samples and observation period used only on sharia company in JII by a five year observation period. Furthermore, the variables used only four independent variables and had a small percentage of adjusted R square, and didn’t have separation of the book tax difference’s component. So, there are some suggestions for further research that are by comparing companies from different industries and adding periods of observation. And also, adding independent variables that possible can affect on book tax differences and doing separation of book tax difference’s component. Keywords: Firm Size, Earning Management, Tax Management, Audit Committee Oversight, Book Tax Difference

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