Pengaruh Perubahan Pendapatan, Ukuran Perusahaan, Nilai Aset Tetap, Komite Audit, dan Leverage terhadap Book Tax Difference pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2022

Abstract

The purpose of this study was to examine factors such as changes in income, firm size, fixed asset value, audit committee, and leverage that have an impact on book tax differences in food and beverage companies listed on the IDX in 2019- 2022. The sampling method used purposive sampling method and obtained 21 companies that passed the criteria with a total of 84 observations. Data analysis in this study consists of descriptive statistics and regression analysis. Descriptive statistics are used to describe the data and include the mean, median, standard deviation, and maximum and minimum values. The first result of statistical analysis shows that changes in income has a significant positive effect on book tax difference. Firm size has a significant positive effect on book tax difference. Fixed Asset Value variable that has no effect on book tax difference. The results of statistical analysis show that the audit committee has a significant positive effect on book tax difference. Leverage variable statistical analysis shows that Leverage has a negative effect on book tax difference. This study measures several indicators such as the effect of changes in income, firm size size, fixed asset value, audit committee, and leverage. Analysis of multiple linear regression results shows that Changes in Income, Firm Size and Audit Committee have a significant positive effect on book tax difference, while Value of Fixed Assets no effect to on book tax difference and Leverage have a negative effect on book tax difference.