PENGARUH VOLATILITAS PENJUALAN, KEPEMILIKAN MANAJERIAL, BOOK TAX DIFFERENCE DAN PERENCANAAN PAJAK TERHADAP PERSISTENSI LABA
This study aims to analyze and test the effect of Sales Volatility, Managerial Ownership, Book Tax Difference, Tax Planning on Profit Persistence in Non-cyclical Consumer Sector Companies in 2019-2024. The type of data used in this study is quantitative with secondary data sources in the form of company financial reports. The research sample includes 16 companies that have passed the sample criteria using a purposive sampling method, with observations for 6 (six) years obtained a total of 96 company data observations. The data analysis techniques using Eviews 12 software in data processing. The results of this study show that sales volatility, managerial ownership, book tax difference and tax planning simultaneously affect earnings persistence. Partially, sales volatility, managerial ownership and tax planning affects earnings persistence, but book tax difference does not affect earnings persistence.