PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP BOOK-TAX DIFFERENCES (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017)
Daftar Isi:
- The aim of this study is to analyze the effect of company characteristics, such a size of company, profitability, liquidity.and leverage to Book-Tax Differences (BTD). The theory of research is agency teory which is the research uses secondary data that is financial statements of 15 companies from a total of 58 Manufacture Companies Sector Basic Industry and Chemical listed on Bursa Efek Indonesia (BEI) Period 2013-2017. The result of research is the larger size of company will have small Book-Tax Differences (BTD), otherwise higher the value of profitability, liquidity, and leverage of the company will have a large Book-Tax Differences (BTD).