This research is aimed to examined and find out empirical evidence of influence book tax differences measured from permanent and temporary difference, operational cash flow and firm size on earning persistence. The data used in this research were obtained from financial reports that have been audited on manufacturing company listed in Indonesia Stock Exchange 2010-2014. Purposive sampling was used as sampling technique and obtained 34 companies.
Result shows that book tax differences measured from permanent and temporary difference did not positive significant effect on earning persistence, operational cash flow have positive effect on earning persistence and firm size have negative effect on earning persistence.