Business, Management and Accounting
2 years ago

Tax differences impact profit growth for Indonesian manufacturing companies.

2 views
Proceeding of International Conference On Economics Business Management Accounting and Sustainability
Influence of Book Tax Differences and Operating Cash Flow on Profit Growth (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018)
Siti Hadija Iskandar Alam

Paper Summary

The study looked at how Book Tax Differences and Operating Cash Flow affect profit growth in manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018. They found that permanent differences have a negative impact on profit growth, while temporary differences and operating cash flows do not affect profit growth.

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