Margaretha Tambunan, Yulyanti (2019) PENGARUH ASET PAJAK TANGGUHAN DAN TAX TO BOOK RATIO TERHADAP KINERJA PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA PERIODE 2015-2018. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Pajak tangguhan dan tax to book ratio terhadap kinerja perusahaan yang mana bias bersifat positif maupun negatif, setiap perusahaan sering melakukan aset pajak tangguhan dan tax to book ratio, oleh karena itu peneliti tertarik untuk melakukan penelitian tentang pengaruh aset pajak tangguhan dan tax to book ratio terhadap kinerja perusahaan yang mana dalam penelitian ini mengambil sampel perusahaan farmasi yang terdaftar di Bursa Efek Indonesia dalam periode 2015- 2018. yang mana tujuan dari penelitian ini adalah untuk mengetahui apakah pajak tangguhan berpengaruh terhadap kinerja perusahaan dan untuk mengetahui apakah tax to book ratio berpengaruh terhadap kinerja perusahaan, mengetahui apakah pajak tangguhan dan tax to book ratio berpengaruh terhadap kinerja keuangan perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) Baik secara persial maupun simultan. Dalam penelitian ini yang dijadikan sebagai populasi adalah perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) berjumlah 10 perusahaan dan 7 sampel yang diambil sebagai data yang akan diolah berdasarkan kesesuain keriteria. Rasio yang digunakan dalam penelitian ini adalah ROA (return on asset), yang mana aset pajak tangguhan dinilai yang dapat mempengaruhi kinerja perusahaan, sementara tax to book ratio diukur melalui perbandingan antara laba fiskal dengan laba akuntansi. Penelitian ini menggunakan metode purposive sampling, yang mana teknik analisis data yang digunakan adalah analisis regresi linier berganda, dengan pengujian asumsi klasik yang terdiri dari uji normalitas, multikolinearitas, heteroskedasitas dan autokorelasi serta pengujian hipotesis, jenis data panel. Data laporan keuangan perusahaan farmasi yang terdaftar di Bursa Efek Indonesia ini dapat diunduh melalui www.idx.co.id. Adapun hasil dari penelitihan ini menunjukan bahwa aset pajak tangguhan dan tax to book tidak berpengaruh positif terhadap kinerja perusahaan. Kata kunci : Kinerja perusahaan, Aset pajak tangguhan dan tax to book ratio ABSTRACT Deferred tax and tax to book ratio on company performance which is both positive and negative, each company often conducts deferred tax assets and tax to book ratio, therefore researchers are interested in conducting research on the effect of deferred tax assets and tax to book ratio on company performance which in this study took a sample of pharmaceutical companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Which is the purpose of this research is to find out whether Deferred tax has an effect on company performance and to find out whether the tax to book ratio has an effect on company performance, knowing whether deferred tax and tax to book ratio has an effect on the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX), both partially and simultaneously. In this study, the population of the pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) is 10 companies and 7 samples are taken as data to be processed based on keritarian compliance .The ratio used in this study is ROA (return on assets), where deferred tax assets are assessed that can affect company performance, while the tax to book ratio is measured through a comparison between fiscal earnings and accounting earnings. This study uses a purposive sampling method, in which the data analysis technique used is multiple linear regression analysis, by testing the classical assumptions which consist of tests of normality, multicollinearity, heteroskedacity and autocorrelation as well as hypothesis testing, types of panel data. Data pharmaceutical company's financial statements listed in the Indonesia Stock Exchange can be downloaded via www.idx.co.id . The results of this research show that deferred tax assets and tax to book do not have a positive effect on company performance. Keywords : Company performance, deferred tax assets and tax to book rati
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 16 Nov 2021 07:45 | ||||||||
| Last Modified: | 16 Nov 2021 07:45 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5878 |
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