SUSANTO, AGUS (2015) INCOME TAX GAP: KAJIAN DESKRIPTIF DAN EMPIRIS ATAS KOREKSI PAJAK DI INDONESIA PADA PERUSAHAAN NON PUBLIK. S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Penelitian ini bertujuan untuk dapat mengungkapkan pengaruh peredaran usaha, ukuran perusahaan dan industri terhadap tax gap. Penyebab Tax gap antara laporan keuangan dengan laporan pajak disebabkan karena adanya perbedaan interpretasi atau kurangnya pengetahuan perpajakan perusahaan terkait dengan aturan perpajakan yang berlaku. Teknik pengambilan sampel menggunakan purposive sampling. Perusahaan yang di jadikan obyek penelitian ini adalah sebanyak 40 perusahaan, dengan rincian perusahaan manufaktur sebanyak 22 perusahaan dan sisanya 18 perusahaan non manufaktur dengan jumlah data sebesar 40. Teknik analisa data yang digunakan adalah dengan regresi berganda. Hasil dari penelitian ini bahwa Size (ukuran perusahaan) memiliki pengaruh yang signifikan terhadap tax gap (perbedaan pajak) terlihat dengan level signifikan yang lebih kecil dari 0.05 (0.002), sementara peredaran usaha dan jenis industri tidak memiliki pengaruh terhadap tax gap. Hasil penelitian ini bertujuan membawa implikasi bagi peningkatan kebijakan pajak di Indonesia serta harmonisasi antara peraturan pajak dan standar akuntansi akan menjadi kontribusi penelitian ini. Kata kunci : tax gap, ukuran perusahaan(size), peredaran usaha, industri
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CDT-555-15-003 |
| NIM/NIDN Creators: | 55512110019 |
| Uncontrolled Keywords: | tax gap, ukuran perusahaan(size), peredaran usaha, industri. This study aims to reveal the effect of revenue, company size and industry of the tax gap. Causes Tax gap between the financial statements and tax reports due to the differences in the interpretation or lack of knowledge related to the corporate tax rules applicable tax. The sampling technique used purposive sampling. Companies that make the object of this study are as many as 40 companies, with details of manufacturing companies with 22 companies and the remaining 18 non- manufacturing companies by the amount of data equal 40. Data analysis technique used is multiple regression. Results from this study that the size (size of the company) has a significant effect on the tax gap (the difference of tax) was seen with a significant level of less than 0.05 (0.002), while the revenue and industry types have no effect on the tax gap. The results of this study have implications for the improvement of tax policy in Indonesia and the harmonization of tax regulations and accounting standards would be the contribution of this study. Keywords : tax gap, the size of the company (size), revenue , industry. Akuntansi Perpajakan, PJK, tesis akuntansi |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Maulana Arif Hidayat |
| Date Deposited: | 25 Jul 2022 05:02 |
| Last Modified: | 26 Jul 2022 06:14 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/66083 |
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