This research aimed to analyze the effect of income growth, fixed assets,
loss compensation, company’s size, and leverage to book tax gap. Its independent
variabel were income growth, fixed assets, loss compensation, company’s size,
and leverage. While the dependent variabel was book tax gap.
The requaired data were financial statements containing all used
variable. Its sample was manufakturing company in Indonesian Stock Exchange
in 2009-2013. The research sample used purposive sampling. The sample
selection process had 65 samples. The trial of hipothesis by multiple regression
analysis.
The result of multiple regression analysis indicated that loss
compensation and company’s size a positif effect to book tax gap and leverage a
negative effect to book tax gap. while income growth and fixed asset did not affect
to book tax gap. The score of Adjusted R2 from regression model was 0,687. It
mean that 68,7% of book tax gap could be explained by income growth, fixed
assets, loss compensation, company’s size, and leverage, while 31,3% of book tax
gap could be explained by other variables beyond this research.