{ "date_type": "completed", "creators": [ { "name": { "lineage": null, "given": "Fina Oktarina Br", "family": "tanggang", "honourific": null }, "id": 2212020001 } ], "contact_email": "digilib@unpkdr.ac.id", "department": "KODEPRODI62201#Akutansi", "date": "2026-07-23", "divisions": [ "SA1" ], "ispublished": "unpub", "institution": "Universitas Nusantara PGRI Kediri", "pages": 103, "full_text_status": "restricted", "dir": "disk0\/00\/02\/89\/51", "rev_number": 32, "abstract": "Fina Oktarina Br Tanggang Pengaruh Beban Pajak Tangguhan, Tarif Pajak\r\nEfektif Dan Probability Of Realization For Deferred Tax Terhadap Kinerja\r\nKeuangan Perusahaan Pada Perusahaan Sektor Perdagangan Yang Terdaftar Di BEI\r\nPeriode 2022-2025, Skripsi, Akuntasi, FEB UNP Kediri, 2026.\r\nKata Kunci: Beban Pajak Tangguhan, Tarif Pajak Efektif, Probability of\r\nRealization for Deferred Tax, Kinerja Keuangan, Return on Assets.\r\nPenelitian ini bertujuan untuk menganalisis pengaruh Beban Pajak Tangguhan,\r\nTarif Pajak Efektif (Effective Tax Rate\/ETR), dan Probability of Realization for\r\nDeferred Tax terhadap Kinerja Keuangan yang diproksikan dengan Return on\r\nAssets (ROA) pada perusahaan sektor perdagangan yang terdaftar di Bursa Efek\r\nIndonesia periode 2022–2025. Penelitian ini menggunakan pendekatan kuantitatif\r\ndengan jenis penelitian kausal. Sampel penelitian ditentukan menggunakan teknik\r\npurposive sampling, sehingga diperoleh 22 perusahaan dengan 88 observasi selama\r\nperiode penelitian. Data yang digunakan merupakan data sekunder yang diperoleh\r\ndari laporan keuangan dan laporan tahunan perusahaan. Analisis data dilakukan\r\nmenggunakan analisis regresi linier berganda dengan bantuan program IBM SPSS.\r\nHasil penelitian menunjukkan bahwa secara parsial Beban Pajak Tangguhan\r\nberpengaruh signifikan terhadap Kinerja Keuangan (ROA) dengan nilai\r\nsignifikansi sebesar 0,000 (<0,05). Tarif Pajak Efektif (Effective Tax Rate\/ETR)\r\njuga berpengaruh signifikan terhadap Kinerja Keuangan dengan nilai signifikansi\r\nsebesar 0,018 (<0,05), namun memiliki arah pengaruh negatif. Sementara itu,\r\nProbability of Realization for Deferred Tax tidak berpengaruh signifikan terhadap\r\nKinerja Keuangan dengan nilai signifikansi sebesar 0,204 (>0,05). Secara simultan,\r\nketiga variabel independen berpengaruh signifikan terhadap Kinerja Keuangan\r\ndengan nilai signifikansi uji F sebesar 0,000 (<0,05). Nilai koefisien determinasi\r\n(R2) sebesar 0,653 menunjukkan bahwa 65,3% variasi Kinerja Keuangan dapat\r\ndijelaskan oleh Beban Pajak Tangguhan, Tarif Pajak Efektif, dan Probability of\r\nRealization for Deferred Tax, sedangkan sisanya sebesar 34,7% dipengaruhi oleh\r\nfaktor lain di luar penelitian.", "type": "thesis", "status_changed": "2026-08-12 14:47:47", "subjects": [ 560, 561, 576 ], "metadata_visibility": "show", "documents": [ { "language": "en", "files": [ { "hash_type": "MD5", "datasetid": "document", "fileid": 541381, "filesize": 1851302, "mime_type": "application\/pdf", "filename": "RAMA_62201_2212020001.pdf", "mtime": "2026-08-12 14:19:17", "hash": "a34a2528371a29fe19e7f32453a22881", "uri": "http:\/\/repository.unpkediri.ac.id\/id\/file\/541381", "objectid": 232555 } ], "pos": 1, "formatdesc": "Full text", "mime_type": "application\/pdf", "placement": 1, "content": "accepted", "format": "text", "rev_number": 2, "eprintid": 28951, "security": "validuser", "main": 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"pos": 8, "formatdesc": "References", "mime_type": "application\/pdf", "placement": 8, "content": "bibliography", "format": "text", "rev_number": 2, "eprintid": 28951, "security": "public", "main": "RAMA_62201_2212020001_0708037605_0708048501_06_ref.pdf", "docid": 232563, "license": "cc_public_domain", "uri": "http:\/\/repository.unpkediri.ac.id\/id\/document\/232563" }, { "language": "id", "files": [ { "hash_type": "MD5", "datasetid": "document", "fileid": 541399, "filesize": 628749, "mime_type": "application\/pdf", "filename": "RAMA_62201_2212020001_0708037605_0708048501_07_lamp.pdf", "mtime": "2026-08-12 14:21:25", "hash": "862ad15841b26bfd202b85cfe65e9169", "uri": "http:\/\/repository.unpkediri.ac.id\/id\/file\/541399", "objectid": 232564 } ], "pos": 9, "formatdesc": "Lampiran", "mime_type": "application\/pdf", "placement": 9, "content": "accepted", "format": "text", "rev_number": 2, "eprintid": 28951, "security": "validuser", "main": 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YANG TERDAFTAR\r\nDI BEI PERIODE 2022-2024", "thesis_name": "dphil", "userid": 66796, "eprintid": 28951, "lastmod": "2026-08-12 14:47:47", "referencetext": "Aliawinata, H., 2025. 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