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All Journal Jurnal Online Insan Akuntan
Utia Himmawati
Institut Bisnis dan Informatika Kwik Kian Gie
Economics, Econometrics & Finance

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Relevansi Niali Pajak Tangguhan Carmel Meiden; Utia Himmawati
JURNAL ONLINE INSAN AKUNTAN Vol 5 No 2 (2020): Jurnal Online Insan Akuntan (Desember 2020)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v5i2.1434

Abstract

Abstrak: Penelitian ini bertujuan untuk menguji secara empiris relevansi nilai atas informasi pajak tangguhan. Untuk menguji hipotesis tersebut, digunakan uji regresi berganda mengikuti model Ohlson dan menggunakan purposive judgment sampling sehingga diperoleh sampel penelitian sebanyak 209 perusahaan yang terdaftar pada BEI selama periode 2014-2018. Penelitian ini menemukan bahwa baik aset pajak tangguhan, liabilitas pajak tangguhan dan pajak tangguhan bersih secara bersama-sama berpengaruh signifikan terhadap nilai perusahaan. Dengan kesimpulan bahwa pajak tangguhan memiliki relevansi nilai, namun investor bereaksi negatif terhadap pajak tangguhan. Kata kunci: Relevansi nilai, pajak tangguhan Abstract: This study aims to test empirically the relevance of information deferred tax values. . To test these hypotheses, multiple regression is used following the model ohlson and using purposive judgment sampling to obtain a sample of 209 companies listed on the IDX during the 2014-2018 period. This study found that both deferred tax assets, deferred tax liabilities and net deferred taxes together have a significant effect on firm value. With the conclusion that deferred tax has value relevance, but investors react negatively to deferred tax. Keywords: Value relevance, deferred tax
Co-Authors Carmel Meiden