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PENGARUH BEBAN PAJAK PENGHASILAN PASAL 21 TERHADAPKINERJA KEUANGAN PERUSAHAAN PADA PT. ANEKA TAMBANG PERSERO TBK.

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ABSTRACK THE LOAD EFECT INCOME TAX ARTICLE 21 OF FINANCIAL PERFORMANCE PT ANEKA TAMBANG (PERSERO) TBK By: Joel Fernandus Silalahi The purpose of the authors to conduct this study was to determine calculation of income tax article 21, financial performance calculation of income tax article 21, the method of income tax article company and was to determine and how is the influence calculation of income tax article 21 of financial performance of PT Aneka Tambang ( Persero) Tbk. The method used in this research is descriptive method, where data is collected based on a real situation, then analyzed and conclusions drawn. In the process of this research is by collecting data from company financial performance, that has been issued to the Indonesian Stock Exchange on its website on www.idx.co.id and process it to generate the information needed to analyze the problem. Based on the research that has been done, it can be seen that each of the income tax article 21 and Net Profit Margin partialy has a strong relationship and did not have a significant influence on financial performance, income tax article 21 and Return on Asset has a very but did not have a significant influence of financial statement, and the income tax article 21 and Return on Equity has a being relationship and did not have a significant influence on financial performance.