PENGARUH PERENCANAAN PAJAK, PAJAK TANGGUHAN DAN TAX TO BOOK RATIO TERHADAP PERINGKAT OBLIGASI (Studi Empiris Pada Perusahaan Go Publik di Bursa Efek Indonesia)

Abstract

This research aimed to get empirical evidence of the effect of tax planning,  deferred tax and tax-to-book ratio on bond ratings. In this research  the company which used are all companies that published stocks and bonds. This research used secondary data, while the data which used were obtained from fact book reports and www.idx.co.id.  The variables of this research divided into two groups . First one is the independent variable, which contained tax planning, deferred tax and tax-to-book ratio. And Bond Ratings as the dependent variabel. Hypothesis testing is done by using Binary Logistic Regression. Data processing is done by using SPSS. Based on the results found that tax planning and deferred tax have no significant effect on bond ratings, while the tax-to-book ratio has significant effect on bond ratings on companies that published bonds and stocks in the Indonesian Stock Exchange.

 

Keywords : Tax Planning, Deferred Tax, Tax to Book Ratio