Indonesian Journal of Law and Economics Review
Vol 1 No 3 (2018): May
Financial Accounting

The Effect of Deferred Tax and Tax To Book Ratio on the Company's Financial Performance
Pengaruh Pajak Tangguhan dan Tax To Book Ratio Terhadap Kinerja Keuangan Perusahaan


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  • Afik Amaliyah,
  • Herman Ernandi*
Afik Amaliyah
Universitas Muhammadiyah Sidoarjo, Indonesia
Herman Ernandi
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijler.v2i1.80
Published May 31, 2018
Keywords
  • Deferred Tax,
  • Tax to Book Ratio,
  • Corporate Financial Performance
How to Cite
Amaliyah, A., & Ernandi, H. (2018). The Effect of Deferred Tax and Tax To Book Ratio on the Company’s Financial Performance. Indonesian Journal of Law and Economics Review, 1(3), 10.21070/ijler.v2i1.80. https://doi.org/10.21070/ijler.v2i1.80

Copyright (c) 2018 Afik Amaliyah, Herman Ernandi

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

This study aims to determine the effect of Deferred Taxes and Tax to Book Ratio on Corporate Financial Performance in chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) either partially or simultaneously. This study uses quantitative data with secondary data collection techniques. The population in this study is the chemical sub-sector companies listed on the Indonesia Stock Exchange from 2012 to 2016. While the sample of this study was determined by purposive sampling method and obtained 10 sample companies. The analytical method used is multiple linear regression analysis. Based on the results of this study, the results of (1) Deferred Tax have an effect on the Company's Financial Performance, with the results of the t test amounting to 0.014. (2) Tax to Book Ratio affects the Company's Financial Performance, with the results of the t test equal to 0.008. (3) and deferred tax and tax to book ratio have a significant effect on the company's financial performance with the results of the F statistic test of 0.001.

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