Pengaruh Pajak Tangguhan dan Tax to Book Ratio Terhadap Kinerja Perusahaan

Marpaung, Elyzabet Indrawati and Lauw Tjun Tjun, - (2016) Pengaruh Pajak Tangguhan dan Tax to Book Ratio Terhadap Kinerja Perusahaan. Jurnal Akuntansi, 8 (1). pp. 16-38. ISSN 2085-8698

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Abstract

The purpose of this research is to know the influence of deferred taxes and tax to book ratio on the firm performance. This research uses Retun on Equity (ROE) as a proxy of firm performance.The population of this research are manufacturing companies listed in Indonesian Stock Exchange in 2012-2013. The data are analyzed use multiple regression analysis.The result of this study prove that tax to book ratio and deferred taxes have not influence on firm performance both partially and simultaneously.

Item Type: Article
Uncontrolled Keywords: Keywords : Tax to Book Ratio, Deferred Taxes, Firm Performance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Perpustakaan Maranatha
Date Deposited: 20 Jul 2017 06:11
Last Modified: 20 Jul 2017 06:11
URI: http://repository.maranatha.edu/id/eprint/22728

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