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All Journal Jurnal Ekonomis
Destri Syeba Stevani Sijabat
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Economics, Econometrics & Finance

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PENGARUH DEFERRED TAX EXPENSE DAN TAX TO BOOK RATIO TERHADAP KINERJA PERUSAHAAN MANUFAKTUR PADA SUB SEKTOR PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020 Destri Syeba Stevani Sijabat; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 14 No 3b (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.741 KB) | DOI: 10.58303/jeko.v14i3b.2666

Abstract

This study aims to see how deferred tax expense, the tax to book ratio,on company's performance. This research was conducted on manufacturingcompanies producing the Plastics and Packaging sub-sector industry listed on theIndonesia Stock Exchange (IDX) in 2017-2020 and using a purposive sampling sampleof 12 companies for 4 years of research, the number of sampling is 48 observationaldata. The population in this study is the annual financial statements of allmanufacturers of the Plastic and Packaging sub-sector listed on the Indonesia StockExchange (IDX) 2017-2020. The analytical method used in managing data analysis isdescriptive test, normality test, multicollinearity test, heteroscedasticity test,autocorrelation test, determination test, T test and F test. Based on the results ofsimultaneous testing, deferred tax expense fan tax to book ratio has a significant effecton company performance in manufacturing companies in the Plastic and PackagingSub-Sector industry listed on the Indonesia Stock Exchange in 2017-2020.
Co-Authors Paul E. Sudjiman, Paul E.