Analisis Pengaruh Beban Pajak Tangguhan Dan Tax To Book Ratio Terhadap Kinerja Perusahaan Manufaktur Di Bei Periode 2014-2016

Tax is a burden that should be minimized by the company. The right way is to do with good tax planning. Good tax planning has an impact on company performance. Therefore, this study aims to determine the effect of deferred tax expense and tax to book ratio on firm performance measured by return on equity. The population in this study are all manufacturing companies listed on the Indonesia Stock Excahange in 2014-2016. While the method of determining the sample using purposive sampling which resulted in 20 companies with a total of 60 samples. Hypothesis testing is done by multiple regression analysis. The results of this study indicate that the deferred tax burden has a significant effect on company performance while tax to book ratio has no significant effect on company performance.

Keywords: Return On Equity, Deferred Tax Expenses, Tax to Book Ratio