PENGARUH PAJAK TANGGUHAN DAN TAX TO BOOK RATIO TERHADAP RETURN ON ASSET PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstrak

Deferred tax is the value that arises due to temporary differences resulting from differences in accounting rules and taxes, where the value is recorded on the balance sheet (assets to be recovered or liabilities to be repaid in the future) in the financial statements. Tax to Book Ratio is the ratio between accounting profit (Book Income) recorded based on accounting standards and taxable income (Taxable Income) recorded based on the applicable tax law regulations. ROA is a ratio that shows the company's management ability to maximize the function of its assets to generate profits. The purpose of this study was to determine the effect of Deferred Tax & Tax to Book Ratio on ROA. The research method used in this research is descriptive statistics. The data were tested using SPSS version 26, and the tests carried out included the classic assumption test, multiple linear regression test and hypothesis test. The results show that partially deferred tax has no significant effect on ROA, while the tax to book ratio partially has a significant effect on ROA, and simultaneously there is a significant and significant effect between Deferred Tax and Tax to Book Ratio on ROA in the Company Manufacturing in the Automotive subsector listed on the IDX in 2017-2022.