ANALISIS PENGARUH KOMPONEN KLASIFIKASI BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014)

In this research, the book-tax differences (BTD) will be classified into two components, namely the normal book-tax differences (NBTD) and the abnormal book-tax differences (ABTD). NBTD show the BTD which derived from regulatory differences between book and tax income. While ABTD show BTD which deri...

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Main Authors: PUTRO, Dionisius Purwandono Suryo (Author), HARTO, Puji (Author)
Format: Academic Paper
Published: 2016-07-21.
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Online Access:http://eprints.undip.ac.id/49964/
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