Pengaruh Aset Pajak Tangguhan terhadap Kinerja Perbankan pada PT Bank Central Asia Tbk Periode 2023–2025

Juendiny Chrisna Ekasari; Ayuvera Rifani Ray; Suhartati Suhartati

doi:10.69688/juksit.v4i2.110

Authors

Juendiny Chrisna Ekasari Universitas Nusa Cendana
Ayuvera Rifani Ray Universitas Nusa Cendana
Suhartati Suhartati Universitas Nusa Cendana

DOI:

https://doi.org/10.69688/juksit.v4i2.110

Keywords:

Aset Pajak Tangguhan, Kinerja Perbankan, ROA, BCA, Perbedaan Temporer

Abstract

Penelitian ini menganalisis pengaruh aset pajak tangguhan terhadap kinerja perbankan pada PT Bank Central Asia Tbk (BCA) selama periode 2023-2025. Laporan tahunan dan laporan keuangan audit tahun 2023-2025 digunakan sebagai basis utama untuk membaca kebijakan pengakuan dan komposisi aset pajak tangguhan, sedangkan laporan keuangan triwulanan resmi BCA periode 2023Q1-2025Q4 digunakan untuk membangun 12 observasi kuartalan. Variabel independen diukur dengan rasio aset pajak tangguhan terhadap total aset, sedangkan kinerja perbankan diproksikan dengan return on assets (ROA). Analisis dilakukan melalui statistik deskriptif, korelasi Pearson, uji normalitas Shapiro-Wilk, regresi linear sederhana, uji F, uji t, dan uji ketahanan model. Hasil penelitian menunjukkan bahwa aset pajak tangguhan berpengaruh negatif dan signifikan terhadap ROA. Temuan ini menunjukkan bahwa pada kasus BCA, kenaikan intensitas aset pajak tangguhan lebih merefleksikan pembentukan perbedaan temporer daripada penguatan profitabilitas inti bank.

References

P. K. Chaney and D. C. Jeter, “The effect of deferred taxes on security prices,” J. Account. Audit. Finance, vol. 9, no. 1, pp. 91-116, 1994, doi: 10.1177/0148558X9400900106.

A. K. Chludek, “Perceived versus actual cash flow implications of deferred taxes—An analysis of value relevance and reversal under IFRS,” J. Int. Account. Res., vol. 10, no. 1, pp. 1-25, 2011, doi: 10.2308/jiar.2011.10.1.1.

A. Brouwer and E. Naarding, “Making deferred taxes relevant,” Account. Eur., vol. 15, no. 2, pp. 200-230, 2018, doi: 10.1080/17449480.2018.1451903.

P. D. P. Adi et al., “A performance evaluation of ZigBee mesh communication on the Internet of Things (IoT),” in 2021 3rd East Indonesia Conference on Computer and Information Technology (EIConCIT), IEEE, 2021, pp. 7–13.

K. F. Abbasory, “Kompetensi Guru Dalam Mata Pelajaran Pendidikan Agama Islam (Pai) Di SMKN-1 Sampit Kotawaringin Timur,” J. Pelita Ilmu Pendidik., vol. 2, no. 2, pp. 64–71, 2024.

N. S. A. Wahab and K. Holland, “The persistence of book-tax differences,” Br. Account. Rev., vol. 47, no. 3, pp. 339-350, 2015, doi: 10.1016/j.bar.2014.06.002.

Aryani Dwi Inggria Putri, Yuni Kusumawati, Zulma Amalia Firdaus, Hera Septriana, and Asep Purwo Yudi Utomo, “TINDAK TUTUR ILOKUSI DALAM FILM ‘KU KIRA KAU RUMAH,’” PUSTAKA J. Bhs. Dan Pendidik., vol. 2, no. 2, pp. 16–32, Apr. 2022, doi: 10.56910/pustaka.v2i2.136.

I. O. Siagian, E. N. P. Siboro, and Julyanti, “Hubungan Dukungan Keluarga dengan Kepatuhan Minum Obat pada Pasien Skizofrenia,” J. Kesehat., vol. 11, no. 2, Dec. 2022, doi: 10.46815/jk.v11i2.102.

J. D. Hanna, “Banks’ deferred tax assets during the financial crisis,” Rev. Quant. Finance Account., vol. 53, no. 2, pp. 547-579, 2019, doi: 10.1007/s11156-018-0757-y.

G. Kyriazopoulos, G. Makriyiannis, and M.-R. Logotheti, “The impact of deferred taxation on banking profitability and capital adequacy: Evidence from the Greek banking system,” Int. J. Appl. Econ. Finance Account., vol. 5, no. 1, pp. 1-13, 2019, doi: 10.33094/8.2017.2019.51.1.13.

N. Krisna and N. N. J. Arsawati, “Pengaruh Strategi Pemasaran Dalam Meningkatkan Produktivitas Tenaga Kerja Di Disnaker Provinsi Bali,” J. Pengabdi. Kpd. Masyaraka Pelita Nusant., vol. 1, no. 1, pp. 1–5, Aug. 2022, doi: 10.69688/jpmp.v1i1.169.

A. Dietrich and G. Wanzenried, “Determinants of bank profitability before and during the crisis: Evidence from Switzerland,” J. Int. Financ. Mark. Inst. Money, vol. 21, no. 3, pp. 307-327, 2011, doi: 10.1016/j.intfin.2010.11.002.

M. Suarsana, I. P. Parmila, P. S. Prabawa, P. Suwardike, and L. Pastiniasih, “Pemanfaatan Pekarangan Untuk Ketahanan Pangan Keluarga Pada Kelompok Wanita Tani Di Desa Alasangker,” 2023.

S. Ali and I. Khan, “Comparative analysis of graph databases for social network modeling,” Future Gener. Comput. Syst., vol. 139, pp. 12–25, 2023, doi: 10.1016/j.future.2023.01.004.

K. Herbohn, I. Tutticci, and P. S. Khor, “Changes in unrecognised deferred tax accruals from carry-forward losses: Earnings management or signalling?,” J. Bus. Finance Account., vol. 37, no. 7–8, pp. 763-791, 2010, doi: 10.1111/j.1468-5957.2010.02207.x.

K. Mear, M. Bradbury, and J. Hooks, “The ability of deferred tax to predict future tax,” Account. Finance, vol. 60, no. 4, pp. 4011-4038, 2020, doi: 10.1111/acfi.12564.

H. Chafi, B. El Asri, and A. Khoumsi, “Performance Evaluation of Amazon Neptune for Large-Scale Graph Processing,” in 2022 International Conference on Cloud Computing Technologies, 2022, pp. 45–52. doi: 10.1109/CloudTech54612.2022.00012.

A. P. Baharsyah and M. I. Suriansyah, “Sistem Penunjang Keputusan Normalisasi Ph Dan Tds Pada Vertical Garden Tanaman Kangkung Dengan Menggunakan Fuzzy Logic Mamdani Berbasis Internet Of Things,” vol. 2, 2024.

C. A. Cassell, L. A. Myers, and T. A. Seidel, “Disclosure transparency about activity in valuation allowance and reserve accounts and accruals-based earnings management,” Account. Organ. Soc., vol. 46, pp. 23-38, 2015, doi: 10.1016/j.aos.2015.03.004.

B. Satria and F. Ramadhani, “Pan and Tilt Camera Object Tracking Using Ziegler-Nichols Method for Control PID,” vol. 6, 2023.

E. Bu’ulolo and F. A. Sianturi, “Diagnose Expert System Dental Disease In Humans Method Using Dempster Shafer,” J. Comput. Netw. Archit. High Perform. Comput., vol. 2, no. 2, pp. 227–230, 2020.

M. Ahmad and M. Yamin, “Edukasi Tentang Stunting Pada Balita Dalam Rangka Peningkatan Pengetahuan Pada Ibu di Desa Tetewatu,” 2023.

J. A. Moore and L. Xu, “Book-tax differences and costs of private debt,” Adv. Account., vol. 42, pp. 70-82, 2018, doi: 10.1016/j.adiac.2018.07.001.

Y. Anisah, B. Busra, Y. Irawan, S. Syarifudin, and H. Nufus, “The impact of deferred tax and tax-to-book ratio on financial performance of the Sharia commercial banks in Indonesia,” Oblik Finansi, vol. 2, no. 100, pp. 147-152, 2023, doi: 10.33146/2307-9878-2023-2(100)-147-152.

R. Dea Mustika, A. Zakir, and A. Rizmi, “IMPLEMENTASI ALGORITMA K-MEANS UNTUK CLUSTERING JUDUL SKRIPSI UNIVERSITAS HARAPAN MEDAN,” J. Media Inform., vol. 4, no. 1, pp. 40–47, Nov. 2022, doi: 10.55338/jumin.v4i1.405.