PENGARUH DEFERRED TAX DAN TAX TO BOOK RATIO TERHADAP KINERJA KEUANGAN
Abstract
The difference in recognition of income and expenses according to SFAS and tax policies causes the need to present deferred tax information on the balance sheet and fiscal reconciliation to determine tax expense. The test results found that deffered tax and tax to book ratio have a negative effect on return on equity. Return on equity (ROE), as the information needed by investors on the ability to return to manage equity, will decrease if the deffered tax and tax to book ratio increase. If the tax to book ratio is low, it shows a low tax burden, so that it will be able to improve ROE performance. The ability of these two variables affects the return on equity by 22.2%
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Brushwood, J. D., Johnston, D. and Kutcher, L. (2017) ‘The Market Valuation of the Permanent Book-to-Tax Differences Generated by Stock-Based Compensation Awards’, Journal of the American Taxation Association, 39(2), pp. 1–20. doi: https://doi.org/10.2308/atax-51791.
Casanova, B. and Nindito, M. (2014) ‘Pengaruh Aktiva Pajak Tangguhan Dan Rasio Pajak Terhadap Kinerja Laporan Keuangan Perusahaan Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI)’, Jurnal Ilmiah Wahana Akuntansi, 9(2), pp. 80–108.
Crabtree, A. and Maher, J. J. (2009) ‘The Influence of Differences in Taxable Income and Book Income on the Bond Credit Market’, The Journal of the American Taxation Association: Spring, 31(1), pp. 75–99. Available at: https://doi.org/10.2308/jata.2009.31.1.75.
DePamphilis, D. M. (2014) Mergers, acquisitions, and other restructuring activities: Seventh edition, Mergers, Acquisitions, and other Restructuring Activities: Seventh Edition. doi: 10.1016/C2010-0-67764-9.
DePamphilis, D. M. (2019) Mergers, acquisitions, and other restructuring activities: An integrated approach to process, tools, cases, and solutions, Mergers, Acquisitions, and Other Restructuring Activities: An Integrated Approach to Process, Tools, Cases, and Solutions. doi: 10.1016/C2017-0-02823-9.
Edwards, A. (2018) ‘The Deferred Tax Asset Valuation Allowance and Firm Creditworthiness’, Journal of the American Taxation Association, 40(1), pp. 57–80. doi: https://doi.org/10.2308/atax-51846.
Hani, S. (2007) ‘Pengaruh Pajak Tangguhan Terhadap Beban Pajak Terutang PPh Badan’, Jurnal Riset Akuntansi Dan Bisnis, 7(1), pp. 21–52.
Harahap, S. S. (2015) Analisis Kritis Atas Laporan Keuangan. Jakarta: Raja Grafindo Persada.
Harmana, I. M. D. and Suardana, K. A. (2014) ‘Pengaruh Pajak Tangguhan Dan Tax To Book Ratio Terhadap Rating Sukuk’, E-Jurnal Akuntansi Universitas Udayana, 6(3), pp. 468–480. doi: 10.15294/aaj.v3i2.4183.
Irreza, I. and Yulianti, Y. (2012) ‘Penggunaan Komponen Pembentuk Pajak Tangguhan Dalam Mendeteksi Manajemen Laba’, Jurnal Akuntansi dan Keuangan Indonesia, 9(1), pp. 68–82. doi: 10.21002/jaki.2012.05.
Kovermann, J. and Velte, P. (2019) ‘The impact of corporate governance on corporate tax avoidance—A literature review’, Journal of International Accounting, Auditing and Taxation. doi: 10.1016/j.intaccaudtax.2019.100270.
Marpaung, E. and Tjun, L. T. (2016) ‘Pengaruh Pajak Tangguhan Dan Tax to Book Ratio Terhadap Kinerja Perusahaan’, Jurnal Akuntansi, 8(1), pp. 16–38.
Prasetyo, M. W. and Wahyuni, W. (2019) ‘Pengaruh Pajak Tangguhan, Tax To Book Ratio, Net Profit Margin Dan Operating Assets Turnover Terhadap Kinerja Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia’, Jurnal Akuntansi, 1(1), pp. 103–120.
Sari, D. P. and Purwaningsih, A. (2016) ‘Pengaruh Book Tax Differences Terhadap Manajemen Laba’, Modus, 26(2), pp. 121–131. doi: 10.24002/modus.v26i2.583.
Tampubolon, K. (2017) Akuntansi Perpajakan dan Cara Menghadapi Pemeriksaan Pajak. Jakarta: Permata Puri Media.
Tang, T. Y. H. and Firth, M. (2012) ‘Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China’, International Journal of Accounting. doi: 10.1016/j.intacc.2012.07.004.
Taylor, G. and Richardson, G. (2013) ‘The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms’, Journal of International Accounting, Auditing and Taxation. doi: 10.1016/j.intaccaudtax.2013.02.005.
Wardana, D. P. and Martani, D. (2014) ‘Pengaruh Book-Tax Differences dan Struktur Kepemilikan terhadap Relevansi Laba’, in Simposium Nasional Akuntansi (SNA) XVII, “Peranan Akuntan dalam Mewujudkan Pembangunan Berkelanjutan Melalui Pelaporan Terintegrasi”. Mataram-Nusa Tenggara Barat: Fakultas Ekonomi Universitas Mataram-IAI KAPD.
Published
2021-02-16
How to Cite
HANI, Syafrida; NADHIRA, Retno Asti; IRFAN, Irfan.
PENGARUH DEFERRED TAX DAN TAX TO BOOK RATIO TERHADAP KINERJA KEUANGAN.
Scenario (Seminar of Social Sciences Engineering and Humaniora), [S.l.], p. 1-7, feb. 2021.
Available at: <https://jurnal.pancabudi.ac.id/index.php/scenario/article/view/1149>. Date accessed: 22 dec. 2024.
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