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PENGARUH PAJAK TANGGUHAN DAN TAX TO BOOK RATIO TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018

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ABSTRACT THE EFFECT OF Deferred TAXES AND TAX TO BOOK RATIO ON COMPANY PERFORMANCE IN REGISTERED LQ45 COMPANIES IN INDONESIA STOCK EXCHANGE PERIOD 2018 Written by: Septiani Evalina BR. Simanjuntak NIM: 1732136 The effect of deferred tax and accounting profit ratio on company performance results in a multicollinearity test of 0.925, the value of variance inflation factor (VIF) is 1.081. The heteroscedasticity test was accepted because the plot points were scattered and did not form a pattern. The normality test uses the Kolmogorov Smirnov and the results of the data that have been processed using SPSS are normally distributed. The coefficient of determination produces an R Square value of 0.072 or 7.2%, which means that the contribution of tax planning and deferred tax expense to earnings management is 7.2%, while the remaining 93.8% is influenced by other variables. Simultaneous hypothesis testing (f test) results in F count