ABSTRAK
FAKTOR-FAKTOR DETERMINASI BOOK TAX GAP (STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2020)
Muhammad Dimas Mega Septian
NIM. F0317069
Book tax gap (BTG), merupakan fenomena aktual yang menarik untuk diteliti karena berdampak pada performa korporasi. Fokus riset ini, menguji efek empat faktor determinan (profitabilitas, leverage, ukuran perusahaan, kompensasi kerugian) terhadap (BTG). Data dipilih pada bisnis manufaktur sektor consumer goods yang terdaftar di BEI tahun (2018-2020). Populasi sejumlah 170 perusahaan sedangkan sampel sebanyak 100 perusahaan diambil menggunakan metode purposive sampling. Pengujian regresi data panel dilakukan menggunakan random effect model dengan metode GLS. Kesimpulannya adalah ukuran perusahaan dan kompensasi kerugian memiliki efek negatif pada BTG sedangkan profitabilitas dan leverage tidak memiliki efek signifikan.
Kata kunci: profitabilitas, leverage, ukuran perusahaan, kompensasi kerugian, BTG
ABSTRACT
DETERMINATION FACTORS of BOOK TAX GAP (STUDY IN MANUFACTURING COMPANY LISTED on THE INDONESIA STOCK EXCHANGE during YEARS 2018-2020)
Muhammad Dimas Mega Septian
NIM. F0317069
Book tax gap (BTG) is an actual phenomenon that is interesting to research because it has an impact on corporate performance. The focus of this research is to examine the effect of four determinant factors (profitability, leverage, company size, loss compensation) on (BTG). The data was selected from consumer goods sector manufacturing businesses listed on the IDX in 2018-2020. The population was 170 companies, while a sample of 100 companies was taken using the purposive sampling method. Panel data regression testing was carried out using a fixed effect model with GLS method. The conclusion is that company size and loss compensation have a negative effect on BTG while profitability and leverage do not have a significant effect.
Keywords: profitability, leverage, firm size, loss compensation, BTG
