PENGARUH PERBEDAAN PERMANEN DAN PERBEDAAN TEMPORER TERHADAP PERTUMBUHAN LABA (PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

Abstract

Every company strives to obtain maximum profit to maintain its business continuity.
Profit growth is the percentage increase or decrease in profits obtained by the company
within a certain period of time. Differences in the calculation of profit between commercial
an taxation result in differences in the amount of income before tax (accounting profit) and
taxable income or what is called book tax differences. These differences are due to permanent
differences and temporary differences. Permanent differrences are income and expense that
are recognized according to accounting but are not recognized in a fiscal manner and vice
versa. Meanwhile, temporary differences represent icome and expense that are recognized in
accounting and fiscal terms but at different periods of time. The purpose of this study is (1).
To examine and analyze the effect of permanent differences on profit growth in food and
beverage sub-sector manufacturing companies listed on the IDX for the 2014-2018 period.
(2). To examine and analyze the effect of temporary differences on profit growth in food and
beverage sub-sector manufacturing companies listed on the IDX for the 2014-2018 period.
(3). To examine and analyze the effect of permanent differences and temporary differences
on profit growth in food and beverage sub-sector manufacturing companies listed on the IDX
for the 2014-2018 period.

The research was conducted at food and beverage sub-sector manufacturing
companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sample
used in this study were 9 companies. The sample was selected using purposive sampling
method. The type research is verification with an explanatory survey method which intends to
explain the variables under study an the influence if one variable with other variables. The
data ere tested using SPSS using the calassical assumpation test method and multiple liniear
regression analysis. Based on the research result, it can be seen that partially permanent
differences and temporary differences do not affect profit growth. Likewise, the simultaneous
data test result show that the permanent differences and temporary differences are the do not
affect profit growth.