(ARTIKEL + DOKUMEN) PERBEDAAN BOOK TAX PERMANEN, BOOK TAX TEMPORER, KOMPONEN.AKRUAL DAN ARUS KAS TERHADAP PERSISTENSI LABA

The purpose of this study was to determine the effect of differences in permanent book tax, temporary book tax, accrual components and cash flow on earnings persistence. This research method using quantitative method. The sample selection is done using purposive sampling method. The sample obtained is as many as 40 companies listed on the Indonesia Stock Exchange in 2016-2018, so the number of samples is 120 (40x3). The results showed that the probability level of permanent book tax, temporary book tax and cash flow obtained a value of < 0.05, while the accrual component obtained a probability level of > 0.05. In conclusion, permanent book tax, temporary book tax and cash flow have a positive effect on earnings persistence, while the accrual component has no effect on earnings persistence.