PENGARUH PERTUMBUHAN PENDAPATAN, UKURAN PERUSAHAAN, LEVERAGE, DAN KOMPENSASI KERUGIAN TERHADAP BOOK TAX GAP PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

Abstract

This study aims to determine the effect of revenue growth, company
size, leverage, and loss compensation to the tax gap book. The objects published
in this study are companies listed on the Indonesia Stock Exchange in 2014-
2018. The method used in this study is a regression analysis method using
quantitative. The research sample was selected by purposive sampling
technique and 380 data collection were obtained. This study uses secondary
data obtained from the Indonesia Stock Exchange website (www.idx.co.id). The results of this study indicate that simultaneous and partial income growth,
company size, leverage, and financial compensation towards the book tax gap.
Variable income growth and leverage have a positive effect on company size
variables and income compensation on the book tax gap.