PENGARUH PAJAK TANGGUHAN DAN TAX TO BOOK RATIO TERHADAP KINERJA PERUSAHAAN

Abstract

Company performance is a condition produced by a company in a certain period with reference to the standard and totality of work achieved by a company. The meaning of the company's performance is the company's financial performance. Proxy that used to measure company performance in this research is Return on Equity (ROE). Deferred tax and tax to book ratios are assessed as factors that may influenced the cmpany performance. The proxy which used to measure deferred tax is deferred tax expense (benefit), while the tax to book ratio is measured by comparison between the fiscal profits to the accounting profit. This research aims to test about the influence of tax deferred and tax to book ratio on the company performance.The population in this research is LQ45 Company which is listed in Indonesia Stock Exchange (IDX) in 2012-2016 period. The sample selection is done by purposive sampling. Based on certain criteria specified, 22 samples of the company with 110 observation data were obtained. The data analysis technique that been used is multiple linear regression analysis with classical assumption test which includes multicolonierity test, autocorrelation test, heteroscedasticity test and normality test with using SPSS 23 (Statistical Product and Service Solutions) application tool. The results showed that the variable tax deferred significant influence on company performance with a significance. While the variable tax to book ratio does not influenced the performance of companies with a significance.
Keywords: Deferred tax, tax to book ratio, company performance.