PENGARUH DEFERRED TAX DAN TAX TO BOOK RATIO TERHADAP KINERJA KEUANGAN

  • Syafrida Hani Universitas Muhammadiyah Sumatera Utara
  • Retno Asti Nadhira Universitas Muhammadiyah Sumatera Utara
  • Irfan Irfan Universitas Muhammadiyah Sumatera Utara

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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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: 28 mar. 2024.
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