PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK KINI TERHADAP CAPITAL ADEQUACY RATIO PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Gunani, Samba (2012) PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK KINI TERHADAP CAPITAL ADEQUACY RATIO PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Samba Gunani, 2012: The Influence of Deferred Tax Assets and Current Income Tax On Capital Adequacy Ratio of the Banking Industry listed in Indonesia Stock Excange. This research aims to provide empirical evidence of the effect of deferred tax assets and current income tax on capital adequacy ratio. The unit of analysis of this research is the banking industry that Indonesia is listed on stock exchanges. This research used a purposive sampling as a technique of data collection. The number of samples collected as many as 34 samples. Data were processed using SPSS version 16. The results showed that the partial effect on deferred tax assets with a capital adequacy test of significance t value for 0030 or <0.05 and the income tax was no effect on the capital adequacy ratio to the value of t tests of significance for 0331 or> 0.05. While simultaneously deferred tax assets and current income tax on capital adequacy ratio with a significance test for 0022 or F <0.05, which means variable deferred tax assets and current income tax simultaneously affect the capital adequacy ratio. In this research, it was found that the deferred tax assets can affect the capital adequacy ratio at a bank. This is because large or small of an asset may affect the capital adequacy ratio. While the current income tax has no effect on the capital adequacy ratio due to the position of the current income tax on the income statement so as not to affect the capital position at the balance sheet.

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