PENGARUH BEBAN PAJAK KINI, BEBAN PAJAK TANGGUHAN, TAX TO BOOK RATIO DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAAN PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE (2022-2025)

EKA PUTRA, IPUTU ARYA (2026) PENGARUH BEBAN PAJAK KINI, BEBAN PAJAK TANGGUHAN, TAX TO BOOK RATIO DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAAN PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE (2022-2025). S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

ABSTRACT This study aims to examine the effect of current tax burden, deferred tax burden, tax-to-book ratio, and company size on financial performance. This study uses a quantitative approach with secondary data, utilizing agency theory. The objects of this study are manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2022-2025 period. The population in this study consists of 83 companies and a sample of 30 companies. The data used in this study is based on annual financial reports obtained from the website www.idx.com.id. Return on Assets (ROA) was selected, while data analysis techniques include descriptive statistics, classical assumption tests, multiple linear regression analysis, F-tests, t-tests, and coefficients of determination using IBM SPSS 26. The results of this study indicate that current tax burden and deferred tax burden partially have a significant effect on financial performance at the 10% significance level. Conversely, the tax-to-book ratio and company size do not significantly influence financial performance. Simultaneously, the four independent variables significantly influenced financial performance. The Adjusted R-Square value accounted for 25% of the variation in financial performance, while the remaining 75% was explained bother factors outside the study. The recommendation is that companies should improve the effectiveness of their tax compliance management and resource allocation to support improved financial performance. Keywords: Current Tax Expense, Deferred Tax Expense, Tax-to-Book Ratio, Company Size, Financial Performance. ABSTARK Penelitian ini bertujuan untuk menguji pengaruh beban pajak kini, beban pajak tangguhan, tax to book ratio dan ukuran perusahaan terhadap kinerja keuanagan. penelitian mengunakan pendekatan kuantitatif dengan data sekunder mengunakan teori agensi (agency theory). yang diperoleh objek penelitian ini adalah perusahan manufaktur sub sektor makana dan minuman yang terrdaftar di Bursa Efek indonesia (BEI) Tahun 2022-2025. populasi pada penelitian ini terdapat 83 perusahaan dan sempel terdapat 30 perusahaan data yang di gunakan dalam penelitian ini adalah data berdasarkan laporan keuanagn tahuanan yang di peroleh melalui situs www.idx.com.id. Yang dipilih mengunakan Return on Assets (ROA) sedangkan tehnik analisis data meliputi statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, uji F, uji t, dan koefisien determinasi dengan bantuan IBM SPSS 26. Hasil penelitian ini menunjukan bahwa beban pajak beban pajak kini dan beban pajak tangguhan secara parsial berpengaruh segnifikan terhadap kinerja keuangan pada tingkat signifikansi 10%. Sebaliknya tax to book ratio dan ukuran perusahaan tidak berpengaruh signifikan terhadap kinerja keuangan. Secara silmutan, keempat variabel independen berpengaruh signifikan terhadap kinerja keuangan. Nilai Adjusted R Square 25% variasi kinerja keuangan, sedangakan 75% sisanya di jelaskan oleh faktor lain dari luar penelitian. Saran yang dapat diberikan adalah perusahaan di harapkan dapat meningkatakan efektivitas penelolaan ke wajiban perpajakan dan sumber daya yang di miliki agar dapat mendukung peningkatan kinerja keuangan. Kata kunci: beban pajak kini Beban pajak Tangguhan,Tax To Book Rtio, Ukuran Perusahaan, Kinerja Keuangan.

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Tn IPUTU ARYA EKA PUTRA
Date Deposited:	27 Oct 2026 05:58
Last Modified:	27 Oct 2026 05:58
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/11646

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