The Effect of Deferred Tax and Tax Book Difference on Return on Assets in Food and Beverage Companies Listed on the Indonesia Stock Exchange
Abstract
This study aims to determine and test the effect of deferred tax and tax book differences on return on assets in manufacturing companies listed on the IDX. The type of research is quantitative associative research, the population in this study is manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) which totals 26 companies with an observation year of 5 years, so the number of samples in this study is 70 samples determined by the purposive sampling method. Secondary data sources were obtained from data published on the IDX. Data analysis techniques with descriptive statistics, classical assumption tests, and hypothesis tests using SPSS software. Based on the test results, it is known that there is a negative and significant effect of deferred tax on return on assets, then the tax book difference has a positive and significant effect on return on assets. Simultaneously, deferred taxes and tax book differences affect returns on assets.
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DOI: https://doi.org/10.30596/miceb.v2i0.515
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