The Effect of Deffered Taxes, Tax Ratio and Board Financial Education on the Financial Statements of Indonesian Stock Exchange: Role of Regional Disparity Knowledge

Abstract

The Effect of Deffered Taxes, Tax Ratio and Board Financial Education on the financial statements of Indonesian Stock Exchange: Role of regional disparity knowledge. This study uses secondary data using quantitative methods, there are 46 banks listed on the IDX and with predetermined criteria with a period of one year in 2019. In analyzing data, the technique used is multiple regressions; the data is processed using the SPSS 20 application by setting a significance level of 0.05 for hypothesis testing. Partially and simultaneously deferred tax assets and Tax ratio showed no impact on the performance and not the company's financial statements. Additionally, the regional disparities between the east and west part of Indonesia also found to be influential for the financial performance of the companies registered on IDX.