Electronic Theses and Dissertation

Abstract the purpose of this research is to examine the effect of liquidity, affiliated companies, revenue growth, and earning management toward the book tax gap of non financialwhich is registered in indonesia stock exchange from 2011-2015. the research type used in this study is testing hypothesis, by using purposive sampling method and in which there are 42 target of sampling which become the investigated object. the data used in this study is secondary data obtained from the audited and anually financial statements for the fiscal year ended december 31, published by the reference center of the capital markets contained in the indonesia stock exchange. the multiple regression analysis model is used to test thehypothesis. the results of this study indicate that (1) liquidity measured by quick ratio has impact on the book tax gap, (2) affiliated companies has no impact on book tax gap, (3)revenue growth has impact on the book tax gap, and (4) earning management has impact on the book tax gap. keywords: book tax gap, liquidity,affiliated companies, revenue growth,earning management abstrak tujuan penelitian ini adalah untuk menguji pengaruh likuiditas, perusahaanafiliasi, pertumbuhanpendapatan, danmanajemenlabasecarabersama-samaberpengaruhterhadapbooktax gappadaperusahaan non financial yang terdaftar di bursa efek indonesiatahun 2011-2015. jenis penelitian yang digunakandalamstudiini adalah pengujianhipotesis.dengan menggunakanmetodepurposive samplingdanada42sampel data yang menjadiobjekuntukditeliti. jenis data yang digunakanadalah data sekunder yang diperolehdarilaporan keuangan teraudit dan laporan tahunanyang berakhir per 31 desember yang dipublikasikan oleh pusat referensi pasar modal yang terdapat di bursa efek indonesia.analisis yang digunakanadalahregresi linear bergandauntukmengujihipotesis. hasilpenelitianmenunjukkanbahwa (1) likuiditas yang diproksikandenganquick ratio memiliki pengaruhterhadapbook tax gap,(2) perusahaan afiliasi tidak berpengaruhterhadapbook tax gap, (3)pertumbuhan pendapatan berpengaruhterhadapbook tax gap,dan (4) manajemen laba berpengaruhterhadapbook tax gap. katakunci: book tax gap, likuiditas,perusahaan afiliasi, pertumbuhan pendapatan,manajemen laba