PENGARUH RASIO KEUANGAN TERHADAP PAJAK PENGHASILAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018

BACHTIAR, ARIF (2020) PENGARUH RASIO KEUANGAN TERHADAP PAJAK PENGHASILAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine and analyze the effect of financial ratios on income tax in basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange. Annual financial reports for the 3-year observation period (2016- 2018) are used as the source of observation data. From a population of 75 companies, there were 20 companies that met the criteria to be sampled. The analysis method used in this research is panel data regression with the help of Eviews 10 software. The financial ratios used in this study as independent variables are current ratio (CR) for liquidity ratio, debt to total assets (DTA) for solvency ratio, total assets. turn over (TATO) for activity ratio, and pretax profit margin (PPM) for profitability ratio. As for the dependent variable, income tax is used corporate tax to turn over ratio (CTTOR). The results showed that together CR, DTA, TATO, and PPM had an effect on CTTOR. While partially, CR and TATO have a positive and insignificant effect, while DTA and PPM have a positive and significant effect on CTTOR. Keywords : current ratio, debt to total asset, total asset turn over, pretax profit margin, corporate tax to turn over ratio Penelitian ini ditujukan untuk mengkaji dan menganalisis pengaruh rasio keuangan terhadap pajak penghasilan pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Laporan Keuangan tahunan untuk periode observasi 3 tahun (2016-2018) digunakan sebagai data sumber observasi. Dari populasi 75 perusahaan, didapatkan 20 perusahaan yang memenuhi kriteria untuk dijadikan sampel. Metode analisis yang digunakan dalam penelitian ini menggunakan regresi data panel dengan bantuan software Eviews 10. Rasio keuangan yang digunakan dalam penelitian ini sebagai variabel bebas adalah current ratio (CR) untuk rasio likuiditas, debt to total asset (DTA) untuk rasio solvabilitas, total asset turn over (TATO) untuk rasio aktivitas, dan pretax profit margin (PPM) untuk rasio profitabilitas. Sedangkan untuk variabel terikat adalah pajak penghasilan digunakan corporate tax to turn over ratio (CTTOR). Hasil penelitian menunjukkan bahwa secara bersama-sama CR, DTA, TATO, dan PPM berpengaruh terhadap CTTOR. Sedangkan secara parsial, CR dan TATO berpengaruh positif dan tidak signifikan, sedangkan DTA dan PPM berpengaruh positif dan signifikan terhadap CTTOR. Kata kunci : current ratio, debt to total asset, total asset turn over, pretax profit margin, corporate tax to turn over ratio

Item Type: Thesis (S2)
Call Number CD: CD/551. 20 159
Call Number: TM/51/21/100
NIM/NIDN Creators: 55115110101
Uncontrolled Keywords: current ratio, debt to total asset, total asset turn over, pretax profit margin, corporate tax to turn over ratio
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 320 Political dan Government Science/Ilmu Politik dan Ilmu Pemerintahan > 322 Relation of The State of Organized Groups/Hubungan Negara dengan Kelompok Sosial yang Terorganisir > 322.3 Business and Industry/Bisnis dan Industri
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
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 > 657.46 Tax Accounting/Akuntansi Pajak
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions: Pascasarjana > Magister Manajemen
Depositing User: Putra Arsy Anugrah
Date Deposited: 04 Jul 2023 08:17
Last Modified: 04 Jul 2023 08:17
URI: http://repository.mercubuana.ac.id/id/eprint/52680

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