Relevansi Niali Pajak Tangguhan

  • Carmel Meiden Institut Bisnis dan Informatika Kwik Kian Gie
  • Utia Himmawati Institut Bisnis dan Informatika Kwik Kian Gie

Abstract

Abstrak: Penelitian ini bertujuan untuk menguji secara empiris relevansi nilai atas informasi pajak tangguhan. Untuk menguji hipotesis tersebut, digunakan uji regresi berganda mengikuti model Ohlson dan menggunakan purposive judgment sampling sehingga diperoleh sampel penelitian sebanyak 209 perusahaan yang terdaftar pada BEI selama periode 2014-2018. Penelitian ini menemukan bahwa baik aset pajak tangguhan, liabilitas pajak tangguhan dan pajak tangguhan bersih secara bersama-sama berpengaruh signifikan terhadap nilai perusahaan. Dengan kesimpulan bahwa pajak tangguhan memiliki relevansi nilai, namun investor bereaksi negatif terhadap pajak tangguhan.
Kata kunci: Relevansi nilai, pajak tangguhan
Abstract: This study aims to test empirically the relevance of information deferred tax values. . To test these hypotheses, multiple regression is used following the model ohlson and using purposive judgment sampling to obtain a sample of 209 companies listed on the IDX during the 2014-2018 period. This study found that both deferred tax assets, deferred tax liabilities and net deferred taxes together have a significant effect on firm value. With the conclusion that deferred tax has value relevance, but investors react negatively to deferred tax.
Keywords: Value relevance, deferred tax

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Published
2021-01-09
How to Cite
MEIDEN, Carmel; HIMMAWATI, Utia. Relevansi Niali Pajak Tangguhan. JURNAL ONLINE INSAN AKUNTAN, [S.l.], v. 5, n. 2, p. 137-152, jan. 2021. ISSN 2528-0163. Available at: <https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1434>. Date accessed: 07 may 2021. doi: https://doi.org/10.51211/joia.v5i2.1434.