Pengaruh Deferred Tax, Tax to Book Ratio dan Intellectual Capital Terhadap Kinerja Keuangan Perusahaan (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022)

Abstract

In an era of increasingly fierce competition, companies must have added value that makes them superior to their competitors. Elements that will increase business value are good intellectual capital, minimizing the tax burden properly will be reflected in the not too big difference between accounting profit and fiscal profit. This can be seen in the ratio of tax profit to accounting profit. This research aims to find out 1). The effect of deferred tax on financial performance, 2). The effect of tax to book ratio on financial performance, and 3). The influence of intellectual capital on financial performance. Sampling used the purposive sampling method. The sample for this research is 99 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The data analysis technique used is multiple linear regression, with descriptive statistical tests, data normality tests, classical assumption tests, multiple linear regression analysis, hypothesis testing to determine the relationship between variables. By using SPSS statistical tools, the results of this research show that 1) deferred tax has a negative and significant effect on financial performance, 2) tax to book ratio has a positive and significant effect on financial performance, 3) intellectual capital has a positive and significant effect on financial performance.

Keywords: Deferred tax, tax to book ratio, intellectual capital, financial performance.