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All Journal Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Helti Selvianti Zai
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak Performa Keuangan: Studi Kasus Perusahaan Manufaktur Sub Sektor Makanan & Minuman Di BEI (2018 – 2022)"KEUANGAN Helti Selvianti Zai; Hisar Pangaribuan
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i2.532

Abstract

The purpose of this study was to measure and test the deferred tax expense and tax planning in influencing the financial performance of IDX food and beverage sector companies. Using quantitative methods with financial data from 11 companies and 55 samples for the period 2018 – 2022. By making descriptive analyses, correlation coefficients and determinations, t and F tests are preceded by classical assumption tests. The results of data processing show that the variable deferred tax burden affects financial performance (Sig. 0.005 < 0.05). Meanwhile, financial performance is not affected by tax planning (Sig. 0.256 > 0.05). However, financial performance was affected by deferred tax expense and tax planning (Sig. 0.01 < 0.05)
Co-Authors Pangaribuan, Hisar