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

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)