PENGARUH PAJAK TANGGUHAN DAN TAX TO BOOK RATIO TERHADAP KINERJA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023
Keywords:
Deferred Tax, Tax To Book Ratio, Company Performance (ROI).Abstract
This research aims to empirically test whether deferred tax and tax to book ratio have a significant effect on the performance of basic industry and chemical sector companies listed on the Indonesia Stock Exchange in 2020-2023. The population in this study is basic industrial and chemical sector companies listed on the Indonesian Stock Exchange during the period 1989-2024 with a population of 90 companies. The total sample was 13 companies in the 4 year research period with 52 observations. Sampling used purposive sampling technique. The analytical method used is multiple linear regression equations using the SPSS version 29 program. From the test results using SPSS it is known that the coefficient of determination (R Square) is 0,179. This means that deferred tax and tax to book ratio together influence company performance (ROI) by 17,9%. Based on the results of the analysis of multiple linear regression equations, it can be concluded that: (1) Deferred taxes have a negative and significant effect on company performance (ROI) in the basic industry and chemical sectors listed on the Indonesia Stock Exchange in 2020-2023. (2) Tax to book ratio has no negative and insignificant effect on company performance (ROI) in the basic industry and chemical sectors listed on the Indonesia Stock Exchange in 2020-2023. The conclusion is deferred tax and tax to book ratio have a negative and significant effect on company performance which is proxied by the Return On Investment (ROI) value in basic industrial and chemical sector companies listed on the Indonesia Stock Exchange in 2020-2023.References
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