PENGARUH MANAJEMEN LABA, DEBT EQUITY RATIO , DAN RETURN ON ASSET TERHADAP PERENCANAAN PAJAK (Studi Empiris pada Perusahaan Jasa Sub Sektor Transportasi yang terdaftar di BEI Tahun 2014 – 2018)

SANDRA PRATAMI, ALYSSA (2020) PENGARUH MANAJEMEN LABA, DEBT EQUITY RATIO , DAN RETURN ON ASSET TERHADAP PERENCANAAN PAJAK (Studi Empiris pada Perusahaan Jasa Sub Sektor Transportasi yang terdaftar di BEI Tahun 2014 – 2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh manajemen laba, debt equity ratio, dan return on asset terhadap perencanaan pajak. Populasi dalam penelitian ini adalah perusahaan jasa sub sektor transportasi yang terdaftar di bursa efek Indonesia (BEI). Digunakan metode purposive sampling dalam penelitian ini sehingga diperoleh 9 perusahaan dengan lima tahun pengamatan (2014-2018). Pengolahan data dilakukan dengan menggunakan uji statistic deskriptif, uji asumsi klasik, uji koefisien determinasi, dan uji hipotesis dengan bantuan Statistical Product and Service Solution (SPSS) versi 20. Hasil penelitian ini menunjukan bahwa variable manajemen laba, dan return on asset berpengaruh positif terhadap perencanaan pajak. Sedangkan debt equity ratio berpengaruh negatif terhadap perencanaan pajak Kata Kunci : manajemen laba, debt equity ratio, dan return on asset This study aims to determine the effect of earnings management, debt equity ratio, and return on assets on tax planning. The population in this study is the service companies sub-sector transportation listed on the Indonesia stock exchange (IDX). The purposive sampling method was used in this study to obtain 9 companies with five years of observation (2014-2018). Data processing was performed using descriptive statistical tests, classic assumption tests, coefficient of determination tests, and hypothesis testing with the help of Statistical Product and Service Solution (SPSS) version 20. The results of this study indicate that the variables of earnings management, debt equity ratio, and return on assets has a negative effect on tax planning. Keywords: earnings management, debt equity ratio, and return on asset.

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