PENGARUH PROFITABILITAS TERHADAP ASET PAJAK TANGGUHAN (DEFERRED TAX ASSET) PADA PERUSAHAAN SUB SEKTOR ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017

Abstract

Profit generated by a company will be a reflection of whether the company is in good condition or not, the quality of earnings itself is measured using profitability ratios, which ratio will assess the extent of financial compensation to profits generated. Financial statements are generally divided into commercial financial statements and fiscal financial statements. The presentation of commercial and fiscal financial statements causes differences in recognition (income/costs), which results in different calculations of the amount of taxable income. There is a trade off between accounting and taxes, if the profits are large, the company must bear an increasingly large tax burden. Deferred tax assets will provide tax benefits in the current period, these tax benefits will eliminate the tax obligations. Therefore, there are no more obligations to be paid in the future. Deferred tax assets are recoverable income taxes in the future periods due to their existence; accumulated tax losses that have not been compensated; temporary differences that may be deducted; and the accumulation of tax credits has not yet been utilized in terms of tax regulations. If a fiscal profit is not available in an amount sufficient to compensate for a fiscal loss balance that can be compensated or if it is possible to realize future tax benefits with profitability of less than 50 percent, the deferred tax assets are not recognized and the company will record the deferred tax asset reserves. This research was conducted on cigarette sub-sector companies listed on the Indonesian stock exchange using secondary data. The method used in this research is an explanatory survey which aims to test the hypothesis. Data were tested using SPSS version 23, using the classic assumption test, multiple linear regression analysis, and hypothesis testing. Testing the research hypothesis shows that ROA has a positive effect on deferred tax assets, GPM has a negative effect on deferred tax assets, OPM has no effect on deferred tax assets, and ROA, GPM, and OPM together influence on deferred tax assets.