ARISTA, ALFIAN (2017) PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PERENCANAAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Bursa Efek Indonesia Tahun 2012-2014). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini dilakukan untuk menguji pengaruh variabel Corporate Governance, Ukuran Perusahaan, Profitabilitas Terhadap Perencanaan Pajak. Data diperoleh dengan metode purposive sampling dengan kriteria (1) Perusahan Manufaktur yang terdaftar di Bursa Efek Indonesia dan konsisten ada selama periode penelitian (2) Perusahaan Manufaktur yang menyediakan laporan keuangan selama periode penelitian (3) Perusahaan Manufaktur tidak menghasilkan laba negatif. Hasil analisis menunjukkan bahwa data-data yang digunakan di dalam penelitian ini telah memenuhi asumsi klasik, yang meliputi: tidak terjadi gejala multikolinearitas, tidak terdapat autokorelasi, tidak terjadi gejala heteroskedastisitas dan data terdistribusi normal. Dari hasil analisis regresi menunjukkan bahwa variabel Profitabilitas secara parsial berpengaruh positif terhadap perencanaan Pajak pada perusahaan Manufaktur, namun Corporate Governance dan Ukuran Perusahaan berpengaruh negatif terhadap Perencanaan Pajak pada perusahaan Manufaktur. Ketiga variabel yang digunakan dalam penelitian ini (Corporate Governance, Ukuran Perusahaan, Profitabilitas) secara bersama-sama salah satu dari variable berpengaruh terhadap Perencanaan Pajak pada Perusahaan Manufaktur.This study was conducted to examine the effect of variables Corporate Governance, Size, Profitability on the Tax Planning. The sampling technique used in this research is purposive sampling, with some criteria, those are: (1) Manufacturing company listed in Indonesia Stock Exchange and still operating consistencly in the research period (2) the available of financial statement as the research period (3) the manufacturing company has not negative profit. The analysis showed that the data used in this study have met the classical assumptions, which include: no symptoms of multicollinearity, there is no autocorrelation, no symptoms occur heteroskedastisitas and normally distributed data. From the regression analysis, found that partially , Profitability positive effect on tax planning at Manufacturing company, but the Corporate Governance and Firm Size negatively affect the company's Tax Planning Manufacturing. These three variables used in this study (Corporate Governance, Company Size, Profitability) together one of the variable effect on Tax Planning in Manufacturing Company.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 17 013 |
| NIM/NIDN Creators: | 43214120008 |
| Uncontrolled Keywords: | Corporate Governance, Ukuran Perusahaan, Profitabilitas Terhadap Perencanaan Pajak |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 07 Jan 2017 12:41 |
| Last Modified: | 18 Mar 2024 07:49 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/32423 |
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