Pengaruh Aset Pajak Tangguhan, Kewajiban Pajak Tangguhan dan Tax To Book Ratio Terhadap Kinerja Perusahaan

Nugrahani, Dwi Rahayu (2024) Pengaruh Aset Pajak Tangguhan, Kewajiban Pajak Tangguhan dan Tax To Book Ratio Terhadap Kinerja Perusahaan. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

The aim of this research is to prove the influence to deferred tax assets, deferral tax liabilities and tax to book ratios have an effect on the company's performance. So that it can identify factors that can influence the financial performance of company. The method used in the research uses statistical methods with with a quantitative approach. This research uses a sample using a purposive sampling method with data sourced from the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period, where 22 companies were obtained with 88 data obtained. Data analysis was carried out using multiple linear regression analysis method. The result of this research indicate that the Deferred Tax Assets and Defered Tax Obligations have a negative impact on company performance, and the Tax To Book Ratio has a positive impact on the company performance. The suggestions for further research are expected to not only take samples of manufacturing companies, but also to use companies from other sectory. It is hoped that future research can increase the data sampling period and Add other variables so that the results of the research are more consistent. Bibliografi : 26 (1997-2018)

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