Pengaruh Pajak Tangguhan dan Tax to Book Ratio terhadap Kinerja Perusahaan
| Main Authors: | Marpaung, Elyzabet Indrawati, Lauw Tjun Tjun, - |
|---|---|
| Format: | Monograph NonPeerReviewed Book |
| Terbitan: |
Universitas Kristen Maranatha
, 2016
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| Subjects: | |
| Online Access: |
http://repository.maranatha.edu/21133/1/Pengaruh%20Pajak%20Tangguhan%20dan%20Tax%20to%20Book%20Ratio.pdf http://repository.maranatha.edu/21133/ |
Daftar Isi:
- The purpose of this research is to know the influence of deferred taxes and tax to book ratio on the firm performance. This research uses Retun on Equity (ROE) as a proxy of firm performance.The population of this research are manufacturing companies listed in Indonesian Stock Exchange in 2012-2013. The data are analyzed use multiple regression analysis.The result of this study prove that tax to book ratio and deferred taxes have not influence on firm performance both partially and simultaneously.