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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Mantik Journal of Research in Mathematics Trends and Technology Journal Economy And Currency Study (JECS) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ipteks Terapan : research of applied science and education Jurnal Ilmiah Manajemen dan Bisnis (JIMBI)
Taufik Akbar Parluhutan
Universitas Sumatera Utara, Indonesia
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Journal : Journal Economy And Currency Study (JECS)

 1 
Pengaruh Perencanaan Pajak Dan Aktiva Pajak Tangguhan Terhadap Financial Performance: Studi Kasus Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022 Parluhutan, Taufik Akbar
Journal Economy and Currency Study (JECS) Vol. 5 No. 2 (2023)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v5i2.1435

Abstract

This study intends to carry out an analysis related to the influence of tax planning variables and deferred tax assets variables on financial performance. The targets of this research are food and beverage sub-sector manufacturing companies that have been registered on the IDX from 2019 to 2022. Then the sampling method used in this study was purposive sampling and 9 samples of companies were obtained. While researchers used three data analysis methods, namely the classical assumption test, multiple linear regression test and hypothesis testing. The results shown in this study are that the tax planning variable has no partial effect on financial performance, but deferred tax assets have a partial effect on financial performance. While simultaneously the variable tax planning and deferred tax asset variables jointly have an influence on financial performance.
Co-Authors Agatha Christine Parhusip Agung Herubawa, Dio Andrew Satria Lubis Br Sitepu, Yuni Lestari Chairul Anwar Cyndy Ariesty Manurung Fauziah Kumalasari Ibnu Austrindanney Sina Azhar Ikhwan Nurhadi Jholant Bringg Luck Amelia Br.Sinaga kumalasari, Fauziah Lidia Mika Sintia S Lubis, Muhammad Arif Munawarah Mutia Ismai Nasution, Abdillah Arif Nasution, Aulia Arif Putra, Adi Syah Yuni Lestari Br Sitepu Yuniawati, Rizqy Aiddha