PENGARUH PAJAK TANGGUHAN DAN LEVERAGE TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman terdaftar di Bursa Indonesia Tahun 2016-2020)
Abstract
This study aims to examine the effect of deterred tax and leverage on company performance in industrial companies listed on the Indonesian stock exchange in 2016-2020. The study population was industrials companies in the food and beverage sub-sectors listed on the Indonesian stock exchange in 2016-2020. Samples were taken by using purposive sampling, which is one of the sampling methods in which the researcher determines the sampling by determining special characteristics that are in accordance with the research objectives. Based on the criteria, a period of five years, so that the sample is obtained 60 data. Data were analyzed using descriptive statistical analysis, classic assumption tests, coefficient of determination and hypothesis testing. The results show that deferred tax has no effect on company performance and leverage has no effect on company performance.
Keywords: Deferred Tax;Leverage;Company Performace
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