Pengaruh Pertumbuhan Pendapatan, Fixed Assets, Loss Compensation, dan Ukuran Perusahaan terhadap Book Tax Differences pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2019-2022

Abstract

This research aims to analyze the influence of Revenue Growth, Fixed Assets, Loss Compensation, and Firm Size on Book Tax Differences in manufacturing companies in the consumer goods industry sector listed on the IDX in 2019–2022. This type of research is causal reseach, where the research population comes from manufacturing companies in the consumer goods industry sector listed on the IDX for 2019–2022. The sampling method used in this research was a purposive sampling method, and 36 companies were obtained that passed the criteria with 144 observations. The results of this research show that Revenue Growth has a positive and significant effect on Book Tax Differences, Fixed Assets have a negative and significant effect on Book Tax Differences, Loss Compensation have a positive and significant effect on Book Tax Differences, and Firm Size have a negative and significant effect on Book Tax Differences. This research also shows that Revenue Growth, Fixed Assets, Loss Compensation, and Firm Size simultaneously have a significant effect on Book Tax Differences.