PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, INTENSITAS ASET TETAP DAN LEVERAGE TERHADAP MANAJEMEN PAJAK

SUBEKTI, KURNIA (2021) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, INTENSITAS ASET TETAP DAN LEVERAGE TERHADAP MANAJEMEN PAJAK. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research was conducted aiming to determine the effect of firm size, profitability, intensity of fixed assets and leverage on tax management as measured using the Cash Effective Tax Rate (CETR). The population in this study uses the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. The sampling method in this study used purposive sampling, with this method the samples obtained amounted to 21 companies, from 2014-2018. Testing the data in this study using multiple linear regression techniques. The results of this study indicate that profitability affects the tax management. While firm size, the intensity of fixed assets and leverage have no effect on tax management. Keywords : Firm Size, Profitability, Intensity of Fixed Assets, Leverage, Tax Management Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, intensitas aset tetap dan leverage terhadap manajemen pajak yang diukur dengan menggunakan Cash Effective Tax Rate (CETR). Populasi pada penelitian ini menggunakan data laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2018. Metode penarikan sampel pada penelitian ini menggunakan purposive sampling, dengan sampel yang diperoleh berjumlah 21 perusahaan, dari tahun 2014-2018. Pengujian data dalam penelitian ini menggunakan teknik regresi linier berganda. Hasil penelitian ini menunjukan bahwa profitabilitas berpengaruh negatif terhadap manajemen pajak. Sedangkan ukuran perusahaan, intensitas aset tetap dan leverage tidak berpengaruh terhadap manajemen pajak. Kata kunci : Ukuran perusahaan, Profitabilitas, Intensitas Aset Tetap, Leverage,Manajemen Pajak

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216120129
Uncontrolled Keywords: Ukuran perusahaan, Profitabilitas, Intensitas Aset Tetap, Leverage,Manajemen Pajak
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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: CALVIN PRASETYO
Date Deposited: 31 Jul 2023 06:01
Last Modified: 31 Jul 2023 06:01
URI: http://repository.mercubuana.ac.id/id/eprint/79885

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