Pengaruh Beda Tetap dan Beda Waktu terhadap Laba Fiskal Bank Umum Syariah

  • Rachmat Fadly Universitas Bina Sarana Informatika
  • Riris Lestiowati Universitas Bina Sarana Informatika
Keywords: Permanent Difference, Temporary Difference, Book Tax Difference


The performance of Islamic banking in 2017 was reflected in the increase in Sharia Bank profit in Indonesia which grew 3.66% year on year. Financial reports are reports that contain financial information. The difference between accounting profit and fiscal profit that is affected by permanent differences and time differences can provide information about earnings quality. The method used in this study is a survey method, with a causality approach using secondary data during the 2014-2017 financial reporting period at 8 Sharia Banks that did not experience fiscal losses in the observation period. In analyzing the data, the data above was carried out descriptively and analytically with the help of multiple linear regression analysis. The results of the analysis of the study showed that simultaneously and partially permanent and temporary difference variables had a significant positive effect on fiscal profit. Time difference variable has the greatest impact on fiscal earnings with regression beta coefficient of 0.532, and followed by a fixed variable with a regression value of 0.105. The coefficient of determination is 0.275 or 27.5%. This means that fiscal profit is affected by 27.5% by independent variables, permanent and temporary differences, while the remaining 72.5% is impact by other factors beyond this discussion.


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