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All Journal Jurnal Ilmiah Edunomika (JIE) Journal of Trends Economics and Accounting Research
Candra, Yogi Karuna
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH BEBAN PAJAK TANGGUHAN TERHADAP PERSISTENSI LABA, PENGHINDARAN PAJAK DAN NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2018-2022) Prastyatini, Sri Lestari Yuli; Candra, Yogi Karuna
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.16259

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh beban pajak tangguhan terhadap persistensi laba, penghindaran pajak, dan nilai perusahaan pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Metode purposive digunakan untuk pengambilan sampel dengan populasi sebanyak 87 perusahaan. Analisis regresi linear digunakan untuk menganalisis data. Hasil penelitian menunjukkan bahwa beban pajak tangguhan memiliki pengaruh positif dan signifikan terhadap persistensi laba dan nilai perusahaan. Namun, beban pajak tangguhan tidak berpengaruh terhadap penghindaran pajak. Penelitian ini diharapkan dapat digunakan sebagai bahan pertimbangan dalam menyusun strategi pengelolaan beban pajak tangguhan yang lebih efektif untuk meningkatkan persistensi laba dan nilai perusahaan
Pengaruh Beban Pajak Tangguhan Terhadap Persistensi Laba, Penghindaran Pajak Dan Nilai Perusahaan Prastyatini, Sri Lestari Yuli; Candra, Yogi Karuna
Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i4.1984

Abstract

This study aims to analyze the impact of deferred tax expense on earnings persistence, tax avoidance, and firm value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2018–2022. A purposive sampling method was used to select samples from a population of 87 companies. Linear regression analysis was employed to analyze the data. The study shows that deferred tax expense has a positive and significant effect on earnings persistence with a t-value of 2.422, significance of 0.022, and R² of 0.173, and on firm value with a t-value of 6.653, significance of 0.000, and R² of 0.496, but has no effect on tax avoidance with a t-value of 1.479, significance of 0.153, and R² of 0.090.. This study is expected to serve as a reference for formulating more effective strategies in managing deferred tax expenses to enhance earnings persistence and firm value.
Co-Authors Prastyatini, Sri Lestari Yuli