Work

The Influence of Deferred Tax, Tax to Book Ratio and Firm Size on Company Performance

Year: 2024

Type: article

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.

Source: International Journal of Accounting Management Economics and Social Sciences (IJAMESC)

DOI: 10.61990/ijamesc.v2i5.339

Authors: Rita Junita, Putri Dwi Wahyuni

Institution: Mercu Buana University

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4403988223

FWCI:

Cites:

Cited by:

Related to: 10