Pengaruh Aset Pajak Tangguhan dan Liabilitas Pajak Tangguhan Terhadap Persistensi Laba Pada Perusahaan Manufaktur yang Terdapat di Bursa Efek Indonesia Periode 2015-2019

This study aims to analyze the effect of deferred tax assets and deferred tax liabilities on earning persistence.
This study used a sample of 14 manufacturing companies from 2015-2019 using purposive sampling method an obtained from annual reports or financial reports of manufacturing companies listed on Indonesian Stock Exchange. The data analysis technique used in this research is descriptive statistical test, classical assumption test, multiple linear regression test, T test, F test (simultaneously) and the coefficient of determination test (R2 test).
The results of the analysis in this study indicate that deferred tax liabilities has an effect on earning persistence. Meanwhile, deferred tax assets has no effect on earning persistence. The coefficient of determination is 0.097 whixh mean that 9.7% of earning persistence is influenced by these variables, while the remaining 90.3% is influenced by other variables. These results indicate that there are many other variables outside the research that can explain earning persistence.