Pengaruh Pajak Tangguhan dan Perencanaan Pajak Terhadap Kinerja Perusahaan

Fransiscus Felix Bhaktiar (Fakultas Ekonomi Program Studi Magister Akuntansi Universitas Kristen Maranatha (Jl. Prof. drg. Suria Sumantri, MPH No. 65, Bandung))
Vinny Stephanie Hidayat (Fakultas Ekonomi Program Studi Akuntansi Universitas Kristen Maranatha. (Jl. Prof. drg. Suria Sumantri, MPH No. 65, Bandung))

Jurnal Akuntansi
Vol. 12 No. 2 (2020)

This study aims to examine deferred tax and tax planning on company performance. This study has a population in the form of companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The sampling technique used was purposive. In analyzing the data, the technique used was multiple regression, with a significance level of 5%. This study concludes that there is no partial or simultaneous influence between deferred tax and tax planning on company performance. Keywords: Deferred Tax, Tax Planning, Company Performance