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PENGARUH PAJAK KINI DAN PAJAK TANGGUHAN TERHADAP KINERJA KEUANGAN (PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN MINYAK DAN GAS BUMI YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2014- 2017)

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ABSTRACT THE EFFECT OF CURRENT TAX AND DEFERRED TAX ON FINANCIAL PERFORMANCE (IN OIL AND GAS MINING SUB SECTOR COMPANIES THAT LISTED ON INDONESIA STOCK EXCHANGE PERIOD 2014-2017) Written by: Lastrika Meylany sirait NIM: 1632008 This study aims to determine the effect of current and deferred taxes on financial performance in oil and gas mining sub-sector companies listed on the Indonesia Stock Exchange in 2014-2017 partially or simultaneously. This research was conducted using descriptive statistical methods, coefficient analysis correlation, test of determination, test of significance, test classic assumptions and regression analysis. The sample selection method in this study uses purpose sampling. The data for this study is from the financial statements of oil and gas mining subsector companies that have been published. The secondary data will be processed using SPSS, then concluded. The results of this research analysis are simultaneous current tax and deferred tax have a significant effect with a significant value of 0.008 <0.05. While the partial analysis shows that there is no significant effect between current tax on financial performance with a significant value of 0.683> 0.05 and there is a significant effect between deferred tax on financial performance with a significant value of 0.004 <0.05. Keywords: Current tax, deferred tax, financial performance.