SILITONGA, NOPRIANDI PANANGIAN (2022) PENGARUH PROFITABILITAS, LEVERAGE, DAN TAX PLANNING TERHADAP PAJAK PENGHASILAN BADAN (Studi Empiris Perusahaan Manufaktur Sub Sektor Kontruksi Yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage dan tax planning terhadap pajak penghasilan badan pada perusahaan sub sektor konstruksi yang terdaftar di bursa efek Indonesia tahun 2013-2019. Pajak penghasilan badan sebagai variable dependent, sedangkan profitabilitas (ROA), leverage (DER), dan tax planning (TRR) sebagai variable independent. Populasi dari penelitian ini adalah perusahaan konstruksi yang terdaftar di bursa efek Indonesia periode 2013-2019. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 10 perusahaan, sehingga total observasi dalam penelitian ini sebanyak 70 sampel. Data yang digunakan dalam penelitian ini berupa data sekunder tentang rasio dan data keuangan. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi BEI yaitu www.idx.co.id. Metode analisis yang digunakan adalah regresi linier berganda berbasis data berdasarkan uji statistic deskriptif, uji asumsi klasik, uji kelayakan model dan uji hipotesis dengan software SPSS versi 25. Hasil penelitian ini menunjukkan bahwa Leverage berpengaruh signifikan terhadap Pajak Penghasilan Badan. Sedangkan Profitabilitas dan Tax planning tidak berpengaruh terhadap Pajak Penghasilan Badan. Kata Kunci : Profitabilitas (ROA), Leverage (DER), Tax planning (TRR) dan Pajak Penghasilan Badan The research is to find out the influence of profitability, leverage, and tax planning on the corporate income tax listed on the Indonesia Stock Exchange in 2013-2019. Corporate income tax is the dependent variable, while profitability (ROA), leverage (DER), and tax planning (TRR) are the independent variable. The population of this research are construction sector company listed on the Indonesia Stock Exchange for the period 2013-2019. The sample was determined based on the purposive sampling method, with a sample of 10 company, so that the total observation in this research were 70 sample. The data collection technique uses the documentation method through the IDX official website, namely the www.idx.co.id. The analytical method used is data based multiple linear regression based on descriptive statistical tests, classical assumption test, model feasibility test and hypothesis tests with software SPSS version 25. The results of this research indicate that return on asset (ROA), and tax retention rate (TRR) do not significant effect on corporate income tax. While debt to equity ratio (DER) have a positive and significant effect on corporate income tax. Keywords : Profitability (ROA), Leverage (DER), Tax planning (TRR) and Corporate Income Tax.
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43219110063 |
| Uncontrolled Keywords: | Profitabilitas (ROA), Leverage (DER), Tax planning (TRR) dan Pajak Penghasilan Badan, Profitability (ROA), Leverage (DER), Tax planning (TRR) and Corporate Income Tax. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ORYZA LUVITA |
| Date Deposited: | 20 Apr 2022 02:55 |
| Last Modified: | 20 Apr 2022 02:55 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/60186 |
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