PENGARUH DEFERRED TAX, TAX TO BOOK RATIO DAN UKURAN PERUSAHAAN TERHADAP COMPANY PERFORMANCE (Studi Empirik Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022)

JUNITA, RITA (2024) PENGARUH DEFERRED TAX, TAX TO BOOK RATIO DAN UKURAN PERUSAHAAN TERHADAP COMPANY PERFORMANCE (Studi Empirik Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to investigate the influence of tax factors, namely deferred tax, tax to book ratio, and company size on the performance of companies in the mining sector listed on the Indonesia Stock Exchange. The research period covers 2020 to 2022, illustrating the dynamic economic conditions and regulatory changes in Indonesia. This research methodology will use a quantitative approach with secondary data analysis from the annual financial reports of companies listed on the Indonesia Stock Exchange. The analytical method used in this research is multiple linear regression with SPSS statistical testing tools. The results of this research are that deferred tax, tax to book ratio and company size have a significant effect on company performance. Keywords: deferred tax, tax to book ratio, company size, company performance, mining sector, Indonesia Stock Exchange. Penelitian ini bertujuan untuk menginvestigasi pengaruh faktor- faktor pajak, yaitu deferred tax, tax to book ratio, dan ukuran perusahaan terhadap kinerja perusahaan di sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Periode penelitian mencakup tahun 2020 hingga 2022, menggambarkan kondisi ekonomi yang dinamis dan perubahan regulasi di Indonesia. Metodologi penelitian ini akan menggunakan pendekatan kuantitatif dengan analisis data sekunder dari laporan keuangan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Metode analisis yang digunakan dalam penelitian ini adalah regresi linier berganda dengan alat bantu pengujian statistic SPSS. Hasil dari penelitian ini deferred tax, tax to book ratio dan ukuran Perusahaan berpengaruh signifikan terhadap company performance. Kata kunci: deferred tax, tax to book ratio, ukuran perusahaan, kinerja perusahaan, sektor pertambangan, Bursa Efek Indonesia

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 086
Call Number: SE/32/24/066
NIM/NIDN Creators: 43219110020
Uncontrolled Keywords: deferred tax, tax to book ratio, ukuran perusahaan, kinerja perusahaan, sektor pertambangan, Bursa Efek Indonesia
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 340 Law/Ilmu Hukum > 343 Military, Defense, Public Property, Public Finance, Tax, Trade (Commerce), Industrial Law/Militer, Pertahanan, Properti Publik, Keuangan Publik, Perpajakan, Perdagangan (Perdagangan), Hukum Industri
600 Technology/Teknologi > 620 Engineering and Applied Operations/Ilmu Teknik dan operasi Terapan > 622 Mining and Related Operations/Operasi Pertambangan dan Operasi Terkait > 622.3 Mining for Specific Materials/Jenis Pertambangan Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.02 Management of Enterprises of Specific Sizes and Scopes/Pengelolaan Usaha dengan Ukuran dan Lingkup Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 26 Apr 2024 01:27
Last Modified: 26 Apr 2024 01:27
URI: http://repository.mercubuana.ac.id/id/eprint/88202

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