PENGARUH PERTUMBUHAN PENJUALAN, INTENSITAS MODAL TERHADAP BEBAN PAJAK PENGHASILAN DENGAN MODERASI KEMAMPUAN MANAJERIAL (Studi Kasus Perusahaan Manufaktur Yang Terdaftar DI BEI 2017-2020)

SETIAWAN, BUDI (2023) PENGARUH PERTUMBUHAN PENJUALAN, INTENSITAS MODAL TERHADAP BEBAN PAJAK PENGHASILAN DENGAN MODERASI KEMAMPUAN MANAJERIAL (Studi Kasus Perusahaan Manufaktur Yang Terdaftar DI BEI 2017-2020). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

[img] Text (Cover)
55519120046-Budi Setiawan-01 Cover - Budi Setiawan.pdf
Download (0B)
[img]
Preview
 Text (Abstrak)
55519120046-Budi Setiawan-02 Abstrak - Budi Setiawan.pdf
Download (166kB) | Preview
[img] Text (Bab 1)
55519120046-Budi Setiawan-03 Bab 1 - Budi Setiawan.pdf
Restricted to Registered users only
Download (281kB)
[img] Text (Bab 2)
55519120046-Budi Setiawan-04 Bab 2 - Budi Setiawan.pdf
Restricted to Registered users only
Download (299kB)
[img] Text (Bab 3)
55519120046-Budi Setiawan-05 Bab 3 - Budi Setiawan.pdf
Restricted to Registered users only
Download (447kB)
[img] Text (Bab 4)
55519120046-Budi Setiawan-06 Bab 4 - Budi Setiawan.pdf
Restricted to Registered users only
Download (397kB)
[img] Text (Bab 5)
55519120046-Budi Setiawan-07 Bab 5 - Budi Setiawan.pdf
Restricted to Registered users only
Download (105kB)
[img] Text (Lampiran)
55519120046-Budi Setiawan-09 Lampiran - Budi Setiawan.pdf
Restricted to Registered users only
Download (758kB)
[img] Text (Formulir pernyataan keabsahan dan persetujuan publikasi tugas akhir)
55519120046-BUDI SETIAWAN-10 Hasil Scan Formulir Pernyataan Keabsahan Dan Persetujuan Publikasi Tugas Akhir - Budi Setiawan.pdf
Restricted to Repository staff only
Download (95kB)

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pertumbuhan penjualan, intensitas modal terhadap beban pajak penghasilan yang dimoderasi kemampuan menajerial. Penelitian ini menggunakan data laporan keuangan sebagai alat dalam melakukan pengujian. Jenis penelitian ini merupakan penelitian deskriptif kuantitatif. Data sekunder tersebut diperoleh dari data laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan tahun 2020 yang telah dipublikasikan dalam situs resmi Bursa Efek Indonesia (BEI). Hasil penelitian adalah Berdasarkan hasil pengujian yang telah dilakukan, hipotesis 1 menyatakan bahwa variabel pertumbuhan penjualan tidak memiliki pengaruh terhadap beban pajak penghasilan. Berdasarkan hasil pengujian yang telah dilakukan, hipotesis 2 menyatakan bahwa variabel intensitas modal tidak memiliki pengaruh terhadap beban pajak penghasilan. Berdasarkan hasil pengujian yang telah dilakukan, hipotesis 3 menyatakan bahwa variabel pertumbuhan penjualan dimoderasi kemampuan manajerial memiliki pengaruh terhadap beban pajak penghasilan. Berdasarkan hasil pengujian yang telah dilakukan, hipotesis 4 menyatakan bahwa variabel intensitas modal yang dimoderasi kemampuan manajerial tidak memiliki pengaruh terhadap beban pajak penghasilan. Kata Kunci : Pertumbuhan penjualan, Intensitas modal, Beban pajak penghasilan. Kemampuan menajerial. The purpose of this study was to determine the effect of sales growth, capital intensity on income tax expense moderated by managerial ability. This study uses financial report data as a tool in conducting testing. This type of research is a quantitative descriptive research. The secondary data was obtained from the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020 which have been published on the official website of the Indonesia Stock Exchange (IDX). The results of the research are based on the results of the tests that have been carried out, hypothesis 1 states that the sales growth variable has no effect on income tax expense. Based on the results of the tests that have been carried out, hypothesis 2 states that the capital intensity variable has no effect on income tax expense. Based on the results of the tests that have been done, hypothesis 3 states that the sales growth variable moderated by managerial ability has an influence on income tax expense. Based on the results of the tests that have been carried out, hypothesis 4 states that the variable capital intensity moderated by managerial ability has no effect on income tax expense. Keywords: Sales growth, capital intensity. Income tax expense. Managerial ability.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55519120046
Uncontrolled Keywords: Kata Kunci : Pertumbuhan penjualan, Intensitas modal, Beban pajak penghasilan. Kemampuan menajerial. Kata Kunci : Pertumbuhan penjualan, Intensitas modal, Beban pajak penghasilan. Kemampuan menajerial.
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: SITI NOVI NUR CAHYANI
Date Deposited: 06 Apr 2023 05:28
Last Modified: 06 Apr 2023 05:28
URI: http://repository.mercubuana.ac.id/id/eprint/76139

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.