Factors Affecting Book-Tax Differences in Indonesian Manufacturing Industries

  • Irwan . Faculty of Economics and Business, Trisakti University, Indonesia.
  • Etty Murwaningsari Faculty of Economics and Business, Trisakti University, Indonesia.

Abstract

The motivation behind this investigation was to decide the effect of earning management (Ern Mgt) and tax management (Tax Mgt) on book tax differences (BTD) and audit fees (Aud Fee) to moderate the effect of Ern Mgt and Tax Mgt BTD. Research affixes secondary data in the form of annual financial reports of manufacturing entities 2015-2019 period which are recorded on the Indonesia Stock Trade. the study sample selection method used purposive sampling with model. The number of samples used was 112 in five years (2015-2019). Data processing was performed using path analysis techniques at significant rank 0.05. the uniqueness of this study a moderating variable, namely the audit fee, with the consideration that. audit fees have an impact on the preparation of financial reporting. research results explain that Tax Mgt take effect on BTD. Tax Mgt provides input to companies to carry out tax planning based on tax law in order to embezzle taxes sanctions and make tax payments efficient. However, Aud Fee do not significantly strengthen the relationship between earning management Tax Mgt on BTD.

Keywords: Book Tax diffrences, Tax management, Earning management, Audit fee.

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How to Cite
., I., & Murwaningsari, E. (2021, March 18). Factors Affecting Book-Tax Differences in Indonesian Manufacturing Industries. Journal of Accounting, Business and Finance Research, 11(1), 21-28. https://doi.org/https://doi.org/10.20448/2002.111.21.28
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