Pengaruh Beda Tetap Dan Beda Waktu Terhadap Laba Fiskal Bank Umum Syariah

Lihat/Buka File Peer Review




The performance of Islamic banking in 2017 was reflected in the increase in Sharia Bank profit in
Indonesia which grew 3.66% year on year. Financial reports are reports that contain financial
information. The difference between accounting profit and fiscal profit that is affected by permanent
differences and time differences can provide information about earnings quality. The method used in this
study is a survey method, with a causality approach using secondary data during the 2014-2017 financial
reporting period at 8 Sharia Banks that did not experience fiscal losses in the observation period. In
analyzing the data, the data above was carried out descriptively and analytically with the help of multiple
linear regression analysis. The results of the analysis of the study showed that simultaneously and
partially permanent and temporary difference variables had a significant positive effect on fiscal profit.
Time difference variable has the greatest impact on fiscal earnings with regression beta coefficient of
0.532, and followed by a fixed variable with a regression value of 0.105. The coefficient of determination
is 0.275 or 27.5%. This means that fiscal profit is affected by 27.5% by independent variables, permanent
and temporary differences, while the remaining 72.5% is impact by other factors beyond this discussion.
Key Word: Permanent Difference, Temporary Difference, Book Tax Difference

Kata Kunci: Permanent Difference, Temporary Difference, Book Tax Difference


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