The Effect of Deferred Tax and Tax to Book Ratio on Company Performance with Debt Policy as an Intervening Variable in Indonesia
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The aim of this research is to examine and identify how deferred tax and the tax-to-book ratio influence financial performance, using debt policy as a mediating factor in companies within the food and beverage sub-sector. This study employs a quantitative approach for data collection, utilizing secondary data sourced from Indonesia. Stock Exchange covering a four-year period from 2020 to 2023 in the form of company financial reports, as many as 30 companies with a total of 120 annual financial reports. The analysis method used in this study is path analysis using SPSS 25.0. Based on the test results found. no significant effect of the Deferred Tax Ratio on Debt Policy. no significant effect of the Tax to Book Ratio on Debt Policy. a significant effect of the Deferred Tax Ratio on Profitability. There is a significant influence of the Deferred Tax Ratio on Profitability, no significant influence of Tax to Book Ratio on Profitability, There is no significant influence of Debt Policy on Profitability, There is no significant influence of the Deferred Tax Ratio on Profitability through Debt Policy, There is no significant influence of Tax to Book Ratio on Profitability through Debt Policy,
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