The Effect Of Book Tax Differences, Operating Cash Flow and Debt Levels on Profit Persistence

Abstract

This research aims to determine the effect of book tax difference, operating cash flow and debt levels on profit persistence (study of pharmaceutical sub-sector health companies listed on the IDX in 2018-2022). This type of research is a quantitative approach research with descriptive analysis methods. Samples were taken using purposive sampling technique. The sample consists of 45 data from pharmaceutical sector companies listed on the Indonesia Stock Exchange in 2018 - 2022. The data analysis technique used is descriptive statistical techniques and panel data regression using eviews 12. Based on the results of this study, it shows that permanent differences, temporary differences, current Operating cash and debt levels simultaneously influence profit persistence. Partially, operating cash flow and debt levels influence profit persistence. Meanwhile, permanent differences and temporary differences have no influence on profit persistence.