TAMBUNAN, ALPHA AURIGAE (2019) PENGARUH PERENCANAAN PAJAK DAN KUALITAS LABA TERHADAP PENGHASILAN KENA PAJAK PADA PT ANUGRAH BESTARI SEJAHTERA. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
On general, the Taxpayers are alwayas looking for loopholes to get around the rules in order to set tax payment as small as possible. The condition occurred because there was possibility of differences between taxable income and corporate profits. The purpose of this study is to analyze how much the influence of tax planning and earnings quality on taxable income at PT Anugrah Bestari Sejahtera. The sample in this study was 3 (three years) of financial statement. The sampling method was purposive sampling and analyzed by descriptive then verified with quantitive approach. The analysis model used is multiple regression analysis. The test results revealed that (1) tax planning not have affect the taxable income PT Anugrah Bestari Sejahtera. (2) Earning quality affects the taxable incomeat PT Anugrah Bestari Sejahtera. Key Words: Tax Planning, Earning Quality, Taxable Income Secara umum, Wajib Pajak selalu mencari celah untuk menyiasati peraturan agar setoran pajak sekecil mungkin. Kondisi tersebut terjadi karena ada kemungkinan perbedaan antara penghasilan kena pajak dan keuntungan perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis seberapa besar pengaruh perencanaan pajak dan kualitas laba terhadap pendapatan kena pajak di PT Anugrah Bestari Sejahtera. Sampel dalam penelitian ini adalah 3 (tigatahun) laporan keuangan. Metode pengambilan sampel adalah purposive sampling dan dianalisis secara deskriptif kemudian diverifikasi dengan pendekatan kuantitatif. Model analisis yang digunakan adalah analisis regresi berganda. Hasil pengujian menunjukkan bahwa (1) perencanaan pajak tidak berpengaruh terhadap pengasilan kena pajak di PT Anugrah Bestari Sejahtera. (2) Kualitas laba mempengaruhi penghasilan kena pajak di PT Anugrah Bestari Sejahtera. Kata Kunci: Perencanaan Pajak, Kualitas Laba, Penghasilan Kena Pajak
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