Pengaruh Pertumbuhan Pendapatan, Fixed Assets, Loss Compensationdan Ukuran Perusahaan Terhadapbook Tax Differences pada Perusahaan Manufakturyang Terdaftar di BEI Tahun 2020-2022

Abstract

This reseach aim to determine the effect of revenue growth, fixed assets, loss compensation and firm size on book tax differences for manufacturing companies listed in bei for year 2020 – 2022 The type of this research is causal research, which uses population data from manufacturing companies listed in BEI for year 2020 – 2022. The sampling method used in this research is purposive sampling and acquired 19 companies as the sample with 57 observations. The results of this s research show that revenue growth have significant positive influence on book tax differences, fixed assets have significant positive influence on book tax differences, loss compensation does not have significant influence on book tax differences and firm size have significant positive influence on book tax differences. Simultantly, revenue growth, fixed assets, loss compensation and firm size have significant influence on book tax differences.