SIBORO, JOEL (2017) PENGARUH KARAKTERISTIK PERUSAHAAN DAN KUALITAS AUDIT TERHADAP BOOK-TAX DIFFERENCES (BTD) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2015). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris pengaruh dari karakteristik perusahaan (ukuran perusahaan, likuiditas, return on assets, earnings quality, leverage) dan kualitas audit terhadap book-tax differences (BTD). Book-tax differences merupakan perbedaan antara laba akuntansi dengan laba fiskal yang diatur dalam Pernyataan Standar Akuntansi Keuangan (PSAK) No.46 Revisi 2010 tentang Akuntansi Pajak Penghasilan. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Prosedur pemilihan sampel menggunakan teknik purposive sampling. Jumlah sampel yang digunakan adalah 18 perusahaan. Metode analisis data menggunakan analisis statistik deskriptif, pengujian asumsi klasik dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa karakteristik perusahaan dan kualitas audit berpengaruh signifikan secara simultan terhadap BTD. Hasil pengujian secara parsial menunjukkan bahwa likuditas dan return on assets berpengaruh positif terhadap BTD. Secara umum, karakteristik perusahaan yang terdiri dari ukuran perusahaan, earnings quality dan leverage tidak berpengaruh signifikan terhadap BTD. Sementara, kualitas audit juga tidak berpengaruh signifikan terhadap BTD. Temuan penelitian ini dapat menjadi panduan bagi otoritas pajak dalam melakukan pemeriksaan pajak dengan memberikan bukti empiris tentang karakteristik perusahaan yang cenderung memiliki nilai BTD yang positif.This research aims to determine and to get empirical evidence about the effect of firm level characteristics (i.e size, liquidity, return on assets, earnings quality, leverage) and audit quality on the book-tax differences (BTD). Book-tax differences is a distinction between accounting income and taxable income with regulated in Statement of Financial Accounting Standards (SFAS) Number 46 Revised 2010 about Accounting for Income Taxes. The population in this research are manufacturing companies listed in Indonesia Stock Exchance in 2013-2015. The sampling method was purposive sampling technique. The number of samples were 18 companies. The method of data analysis using descriptive statistic analysis, classic assumptions testing and hypothesis testing. These results indicate that firm level characteristics and audit quality have a significant effect simultaneously on the BTD. The partial test results showed that liquidity and return on assets have a positive effect on the BTD. Generally, firm level characteristics consists of the size, earnings quality, and leverage were not affected by the BTD. Meanwhile, audit quality was also no significant effect on the BTD. This finding can assist tax authorities in conducting tax audits through providing empirical evidence about firm level characteristics which tends to have positif BTD.
| Item Type: | Thesis (S2) |
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| Call Number CD: | CD/555. 17 009 |
| Call Number: | TA/55/17/018 |
| NIM/NIDN Creators: | 55513120046 |
| Uncontrolled Keywords: | Karakteristik Perusahaan, Likuiditas, Return on Assets, Book-tax, Differences (BTD) |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 16 Mar 2017 12:18 |
| Last Modified: | 29 Apr 2024 03:04 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/33979 |
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