The purpose of this study is to analyze the impact of independent variables, namely permanent and temporary differences individually and simultaneously on the income of retail companies listed on the Indonesia Stock Exchange in 2015-2019. Sampling using purposive sampling technique. Out of a population of 25 companies, 9 companies were selected as samples based on specified criteria. Data processing using Eviews 10 program with data panel regression method. Fixed effect model was chosen as a suitable model for use in this study. The results concluded that permanent difference and temporary difference have a significant positive effect on commercial income. In addition, permanent difference and temporary difference also simultaneously affect commercial income.
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