LABA, ARUS KAS, DAN UKURAN PERUSAHAAN TERHADAP TAX PLANNING (PERENCANAAN PAJAK) (Studi Empiris Pada Perusahaan Manufaktur Sektor Consumer Goods Industry Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018)

FATIMAH, YULITA NURUL (2021) LABA, ARUS KAS, DAN UKURAN PERUSAHAAN TERHADAP TAX PLANNING (PERENCANAAN PAJAK) (Studi Empiris Pada Perusahaan Manufaktur Sektor Consumer Goods Industry Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the influence of earnings, cash flow, company size, to tax planning. The study population was all companies listed on manufactuting companies subsector consumer goods industry in the year 2015- 2018. The sampling use purposive sampling, with some predetermined criteria. The sample size used in this study are 25 companies. The result of panel data regression analysis using software IBM SPSS Statistics versi 20, showed earnings and company size have a significant effect on tax planning. Meanwhile cash flow did not have a significantly on tax planning. Keywords : tax planning, earnings, cash flow, company size. Penelitian ini bertujuan untuk mengetahui pengaruh laba, arus kas, ukuran perusahaan terhadap perencanaan pajak. Populasi penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling, dengan beberapa kriteria yang telah digunakan. Ukuran sampel yang digunakan dalam penelitian ini adalah 25 perusahaan. Hasil penelitian menggunakan program IBM SPSS Statistics versi 20, menunjukkan laba dan ukuran perusahaan berpengaruh signifikan terhadap perencanaan pajak. Sedangkan arus kas tidak berpengaruh signifikan terhadap perencanaan pajak. Kata kunci : perencanaan pajak, laba, arus kas, ukuran perusahaan.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43215120390
Uncontrolled Keywords: perencanaan pajak, laba, arus kas, ukuran perusahaan.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: CALVIN PRASETYO
Date Deposited: 24 Jul 2023 01:26
Last Modified: 24 Jul 2023 01:26
URI: http://repository.mercubuana.ac.id/id/eprint/79509

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