Analysis of Book-Tax Conformity, Tax Avoidance, and Earnings Persistence

Muhammad Asmeldi Firman, Sylvia Veronica Siregar, Dwi Martani, Ning Rahayu

doi:10.17762/pae.v57i9.252

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Published: Jan 26, 2021

DOI: https://doi.org/10.17762/pae.v57i9.252

Muhammad Asmeldi Firman, Sylvia Veronica Siregar, Dwi Martani, Ning Rahayu

Abstract

This study aims to test empirically book-tax conformity strengthens the negative effect of tax avoidance on earnings persistence. Book-tax conformity denotes a relationship between accounting standards and tax rule in a country. Tax avoidance is measured using abnormal book-tax difference. The data used samples of listed firms in six Asian countries from 2001 through 2014, with an unbalanced panel of 8,207 firms-years, analyzed using generalized method of moments approach. The results showed that book-tax conformity increases the earning persistence on the effect of tax avoidance measures on earnings persistence.

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Vol. 57 No. 9 (2020): Volume 57 No. 9 (2020)

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