Marpaung, Elyzabet I. and Tjun Tjun, Lauw (2016) Pengaruh Pajak Tangguhan dan Tax to Book Ratio Terhadap Kinerja Perusahaan. Jurnal Akuntansi, 8 (1). pp. 1-23. ISSN 2085-8698
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3. Elyzabet_Tjun Tjun_Pengaruh Pajak Tangguhan dan Tax to Book Ratio Terhadap Kinerja Perusahaan.pdf - Published Version Restricted to Registered users only Download (440kB) |
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Abstract
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.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Tax to Book Ratio, Deferred Taxes, Firm Performance. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi > S-1 Akuntansi |
| Depositing User: | admin LPPM |
| Date Deposited: | 28 Aug 2017 08:57 |
| Last Modified: | 05 Oct 2017 03:15 |
| URI: | http://repository.lppm.maranatha.edu/id/eprint/238 |
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