SUNARTI, SUNARTI (2022) ANALISIS PENGENAAN PAJAK FINAL DAN NON FINAL PADA PERUSAHAAN JASA KONSTRUKSI (Studi Empiris Pada Perusahaan Jasa Konstruksi Yang Terdaftar DI BEI Tahun 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the differences in the imposition of final and non-final taxes on the income tax expense. The dependent variable used is Income Tax Expense. The independent variables used are final tax and non-final tax. This empirical research uses purposive sampling method in collecting data. This secondary data is obtained from the financial statements of construction service Penelitian ini bertujuan untuk menganalisis perbedaan pengenaan pajak final dan non final terhadap beban pajak penghasilan. Variabel dependen yang digunakan adalah Beban Pajak Penghasilan. Variabel independen yang digunakan adalah pajak final dan pajak non final. Penelitian empiris ini menggunakan metode purposive sampling dalam melakukan pengumpulan data. Data sekunder ini diperoleh dari laporan keuangan perusahaan jasa konstruksi yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Hasil penelitian menunjukkan bahwa terdapat perbedaan pengenaan pajak final dan pajak non final terhadap beban pajak penghasilan. Kata Kunci: Pajak Final, Pajak Non Final companies listed on the Indonesia Stock Exchange for the period 2016-2019. The results of the study indicate that there are differences in the imposition of final and non-final taxes on the income tax burden. Keywords: Final Tax, Non-Final Tax
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 22 207 |
| NIM/NIDN Creators: | 43216110132 |
| Uncontrolled Keywords: | Pajak Final, Pajak Non Final |
| Subjects: | 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 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 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ADELINA HASNA SETIAWATI |
| Date Deposited: | 16 Nov 2022 08:33 |
| Last Modified: | 16 Nov 2022 08:33 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/71645 |
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