PENGARUH PAJAK TANGGUHAN, PAJAK KINI, DAN TAX TO BOOK RATIO TERHADAP KINERJA PERUSAHAAN

Abstract

This research aimed to determine the effect of deferred tax, current tax, and Tax to Book Ratio on the firm performance of Automotive and components manufacturing companies during 2017-2021. The dependent variable, namely firm performance was measured by Net Profit Margin (NPM). The research was quantitative. Moreover, the data were secondary. The data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution) 26. Furthermore, the data collection technique used purposive sampling. The population was Automotive and components manufacturing companies listed on the Indonesia Stock Exchange during 2017- 2021. Additionally, the data were consolidation financial statements. The result indicated that deferred tax had a positive effect on the firm performance with a significance of 0.023. Likewise, the current tax had a positive effect on the firm performance with a significance of 0.000. On the other hand, the Tax to Book Ratio did not affect firm performance with a significance of 0.076.