Pengaruh Rasio Profitabilitas Perusahaan Terhadap Aktiva Pajak Tangguhan Pada Perusahaan Manufaktur Di Bursa Efek Indonesia

This research have a purpose to knowing that profitability ratio have an effect neither simultan nor parsial to differed tax asset to manufactur company in Indonesian Stock Exange. The independend variabel in this research are return on asset (ROA), return on equity (ROE) dan net profit margin (NPM) and the dependend variabel is differed tax asset.The population in this research is manufactur company on sector of consumen industry listed in Indonesia Stock Exchange year 2006-2008. The population in this research is amount 35 company. Sampel election is gotten by purposive sampling method and number of sample is gotten in this reaserarch is 23 company .The method analyze that used are Statistic deskriptif, analyze, classic asumtion test and hipothesyst test (t test , F test and determination test). The examination in this research use SPSS 16 computer program.The result in this research show that return on asset, retun on equity and net profit margin together (simultan) have an effect to differed tax asset. Individually return on asset , return on equity dan net profit margin have a positif effect to differed tax asset.