Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan, Tax To Book Ratio Terhadap Kinerja Keuangan (Studi Empiris Pada Perusahaan Industri Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2019-2024)

This study aims to analyze the effect of Current Tax Expense, Deferred Tax Expense, and Tax Book Ratio on Financial Performance in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2019– 2024 period. The research was conducted over a 6-year period. The sampling technique used was purposive sampling, with a total of 26 companies selected based on specific criteria, resulting in 156 observations. The data analysis method employed was multiple linear regression using SPSS software.The results show that, partially, the Current Tax Expense has a negative and significant effect on financial performance. The Tax Book Ratio also has a negative and significant effect. Meanwhile, Deferred Tax Expense does not have a significant effect on financial performance. Simultaneously, the three independent variables (Current Tax Expense, Deferred Tax Expense, and Tax Book Ratio) have a significant effect on financial performance. The Adjusted R Square value indicates that these three variables can explain the variation in the company’s financial performance, while the remaining variation is influenced by other factors outside the research model.