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PENGARUH BEBAN PAJAK TANGGUHAN DAN LIKUIDITAS TERHADAP PROFITABILITAS

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ABSTRACT THE EFFECT OF DEFERRED TAX EXPENSES AND LIQUIDITY ON PROFITABILITY (Empirical Study of Pharmaceutical Subsector Manufacturing Companies in 2015-2019 Listed on the Indonesia Stock Exchange) Written by: Glory Theresa Ginting NIM: 17032022 This study aims to determine the effect of deferred tax burden and liquidity on profitability in pharmaceutical sub-sector manufacturing companies for the period 2015-2019. The method used is secondary data, namely financial data available on the Indonesia Stock Exchange with a sample of 9 companies and using descriptive statistical analysis data processing methods, classical assumption tests, correlation coefficients, coefficient of determination, significant test, and simple linear regression analysis. The results of descriptive statistical research show fluctuations in deferred tax expense and deferred tax expense for liquidity and profitability in each year as well as for each company. The results obtained are a significant level of 0.393 > 0.05 and F count < F table (0.955 < 2.83). The results of the calculation of the significance and the F count indicate that there is no influence between deferred tax expense and liquidity on profitability. Suggestions for future researchers to use different independent variables and different samples from this study. Keywords: deferred tax expenses, liquidity, profitability